GST on Sale of Plots ––- The petitioner challenged the land allotment notices dated 23.11.2021 and 09.12.2021 by which GST @ 12% has been levied upon the sale consideration for purchase of developed land. During the pendency of this petition the counsel for respondent brought to the notice of this Court circular dated 03.08.2022, issuing clarifications regarding applicable GST rates & exemptions on certain services. The court observed that in view of the clarification issued, it would be appropriate that the Bhopal Development Authority applies its mind again on the question as to whether GST deserves to be levied in given facts and circumstances or not.

Held that:-The Hon’ble High Court directed the Bhopal Development Authority to reconsider the question of levy of GST on the sale of developed plots in the light of circular dated 03.08.2022. The exercise to be concluded within a period of 60 days.