Levy of GST— In the instant case, the applicant is not registered with the GSTN and seeking advance ruling on the following questions:

a. Whether the activity of development and sale of land is taxable under GST;

b. If yes, then what will be the classification of the above activity;

c. If the answer to the first question is yes, what will be the taxable value of the supply stated in first question;

d. If the answer to the first question is yes, will ITC be admissible.

The applicant stated that sale of land is excluded from the scope of supply under entry no. 5 of Schedule III appended to the Act. They further stated that in terms of definition of "compoite supply & principal supply" , the predominated supply is land and development activity is incidental to the sale of land. Moreover, the development activity is naturally bundled with the sale of land, thus the same is fall in the ambit of entry no. 5 of Schedule III appended to the Act. As regards to the value aspect of said supply, the applicant stated that the provisions of Rule 27 to 30 do not apply to the transaction, therefore the value shall be determined as per 31 of Rules. They also stated that in case the activity is taxable, thus they are entitled for ITC in terms of Section 16(1) of the Act and if in case the said supply is classified as 'works contract service", the ITC still available to them.

Both the members have different views on the taxability of 'sale of developed land/ plot', the other issues related to it becomes irrelevant and hence, the ruling cannot be given to such related issues.

Held that— There is different views in respect of the services proposed to be rendered by the applicant. Since we have different views on that particular issue, we are making a reference to the Appellate Authority for hearing and decision on said issue in terms of Section 98(5) of the Act which provide that where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.