Reversal of ITC as per Rule 42 - Goods and Services Tax - GST

M/s XYZ has purchased land area 10000 mtr during April, 2018. It develop infrastructure on land like road, electric line, common wall, drainage line etc. Govt authority passed layout plan as saleable plotting land area of 6000 mtr (30 plots of 200 mtr each) and 4000 mtr land area for common infrastructure. During 2018-19 XYZ incurred 20.00 lacs on infrastructure and availed ITC Rs 3.60 lac. XYZ booked 6 plots and get token money during 18-19 and but possession not provided. Infrastructure cost during FY 19-20 was 40.00 lacs plus ITC Rs 7.20 lacs. There are two component in inward supply, one is land (exempted) and another is infrastructure (taxable). And there are two component in outward supply one is land (exempted) and another is infrastructure (taxable). For the outward supply of land we are using inward supply of land only and we are not availing any ITC on procurement of land and not paying any tax on sale of land. Wherever we were availing ITC on infrastructure development only. And using this ITC for selling of infrastructure development GST liability. Sale value of plotted land includes value of land and infrastructure both. As per para 2 of notification no 11/2017 CGST (Rate) value of land is to be deemed at one third of sale value. We collected 18% GST on 2/3 portion (infrastructure part) of sale and discharged GST liability through credit ledger. Question : Whether any liability to reversal of ITC arise during 18-19 due to Rule 42 of CGST R ule . If yes then how much?