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 executes works contracts involving transfer of property in goods for a consideration under an agreement of contract such cons...