22 February 2023
Yes, whenever exceeded basic exemption limits, if development charges collected for utilities provided like road, water & light connections etc.
22 February 2023
GST is not applicable on sale of plots as per Schedule III. But if you are engaged in providing land development services and your annual turnover exceeds Rs. 20 lakhs then you need to take GST registration because land development services are liable to GST.
22 February 2023
If you are having business of sale of developed plots then no need for registration. Sale of plots whether developed or undeveloped, both are outside the purview of GST
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