9911796707
TMI Blog2022 (11) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... f the said land from Bhopal Development Authority - HELD THAT:- In view of the Court circular dated 03.08.2022 issued by Government of India, Ministry of Finance, Department of Revenue issued by the Government of India, Ministry of Finance, Department of Revenue, it would be appropriate that the Bhopal Development Authority applies its mind again on the question as to whether GST deserves to be l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Constitution of India is to the land allotment notices dated 23-11-2021 and 09.12.2021 Annexures P/1, P/2, P/3, P/4 P/5 by which GST @ 12% has been levied upon the sale consideration for purchase of developed land upon the petitioners who happen to be purchasers of the said land from Bhopal Development Authority. 2. During the pendency of this petition the counsel for respondent No. 1 Bhopal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old either as it is or after some development such as levelling, 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. (14.4) However, it may be noted that any service provided for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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