"i. Whether the applicant is liable to charge GST, if the booking of plot, receipt of consideration and agreement for sale is entered as well as sale deed is executed after the release certificate, on the following components (Under Section 97(2)(e ) of CGST / KGST Act):
a. Sale of Plot;
b. Basic Infrastructure Development charges; and
c. Other common amenities and facilities charges.
ii. Whether the applicant is liable to charge GST, if the booking of plot and / or receipt of consideration and / or agreement for sale is entered prior to the release certificate and sale deed is executed after receipt of release certificate, on the following components (Under Section 97(2)(e) of CGST / KGST Act):
a. Sale of Plot;
b. Basic Infrastructure Development charges; and
c. Other common amenities and facilities charges.
iii. What is the applicability of GST if the sale price is a consolidated price in the agreement for sale towards land cost, basic infrastructure development charges and other common amenities and facilities charges? (Under Section 97(2)(e) of CGST / KGST Act)"