Land may be sold either as it is or after some development such as leveling, laying down of drainage lines, water lines, electricity lines, etc.
It is clarified that sale of such developed land is also sale of land and is covered by Sr. No. 5 of Schedule III of the Central Goods and Services Tax Act, 2017, and accordingly, does not attract GST.
Circular No. 177/09/2022-TRU