If any person works on a vacant like boundary wall, cleaning ect. but not not started the building work and sold the such vacant land after the above work.
Is he liable to pay GST on such supply of land..?
Hi !
GST is applicable on the services provided. In the case of sale of vacant commercial land, no service is provided. Therefore, no GST is applicable on the sale of vacant commercial land.
However it may be noted Sale and purchase of land is a state subject and each state levies different stamp duty and registration charge on sale/purchase of any kind of land.
Regards
Kaamil Ahamadh
CAclubindia
