GST on land after developing by erecting civil structure or a building or a complex

In re TIF Integrated Industrial Parks PVT Ltd (GST AAR Telangana)

1. If the applicant sells the land after developing by way of erecting a civil structure or a building or a complex then such supply is liable to tax under CGST/SGST Acts. However if land is sold without any development involving any civil structure or building or complex such supply falls under paragraph 5 of schedule III to Section 7(2) of CGST Act, 2017 and hence is exempt from tax.

2. If the applicant ex

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