AAR: Sale of 'developed plots' with primary amenities not equivalent to 'sale of land'

Gujarat AAR holds that GST is applicable on sale of plot of land for which primary amenities such as, Drainage line, Waterline, Electricity line, Land levelling etc. are to be provided by the applicant, as per the requirement of approved Plan Passing Authority (i.e. Jilla Panchayat); Applicant, the owner of land, develops the land with infrastructure and sells such sites to end customers who may construct houses/villas in the plots.; Notes that said sales price includes ...