Held - The activity of sale of land is covered as item (5) of the Schedule III to the CGST Act. The Circular No. 177/09/2022 dt:03.08.2022 issued b.....

Held - We are of the view that the AAR has not given due consideration to the crucial issues related to the difference between sale of barren land .....

Held - The development work done on the land is for the whole parcel of land and not for a given plot, which is sold to the customers. The title in.....