Advance Ruling— In the instant case, the applicant has submitted that it may sale the whole plot on as is where is basis or alternatively it will convert the land into plots of different sizes and then sale the individual plots. They intends to provide basic facilities such as road, boundaries etc.

The Applicant submits that the activity undertaken by them is sale of land and is exempt from GST as per Entry No.5 of Schedule III of CGST Act.

The activity of sale of land is neither supply of Goods nor supply of services. Hence the activity of sale of land is not covered under the definition of Supply as per Section 7 of the CGST Act, 2017.

Question on which Advance Ruling sought:

I. Whether the applicant is liable to pay GST on the sale of Land / Industrial Plot’?

II. If the activity is not liable to GST, what is the legal basis of non applicability’?

III. If taxable it will be classified under which Service & what will be the Service Accounting Code?

IV. What will be the value on which GST will be payable? Whether any abatement available?

V. What will be the rate of tax on which GST will be payable?

VI. Whether Input Tax Credit will be available or not?

In absence of specific activities proposed to be carried out by the applicant and lack of sufficient documents, the application does not have any locus standii. Thus, we are not in position to pronounce the Ruling on the application filed by the applicant. Therefore, we hold that the application filed for Advance Ruling is not maintainable.

Held that— The application is not maintainable.