As per Para 5 of SCHEDULE III of the CGST Act 2017, "Sale of LAND and subject to clause (b) of Para 5 of SCHEDULE II of the CGST Act 2017, Sale of BUILDING" is neither treated as Supply of Goods or Supply of Services...
Schedule III of para 5 of thebCGST Act 2017 mentioned "Sale of Land and subject to clause (b)of para 5 of schedule II of the CGST Act 2017"Sale of building" is neither treated as Supply of goods or Supply of Service.So GST not applicable on Sale of Empty Land.
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