The Karnataka bench of the GST-Authority for Advance Rulings (AAR) has held that goods and services tax (GST) is not applicable on sale of plots even if these are sold after completion of works related to basic necessities (such as land levelling, installation of sewage lines, et al).
It was always clear that land is not subject to GST. However, an endless bout of litigation arose on whether sale of plots when some basic development has been carried out is subject to GST. This litigation is now easing.