M/s Bhopal Smart City Development

Whether GST is applicable on sale of developed plot of land for which consideration is received before the issuance of completion certificate (if any), under the following facts:

1.The sale of plot is after carrying out the development activities of providing amenities such as Drainage line, water line, electricity line, land levelling, and common facilities viz road and street light etc. which are to be provided by the applicant; and
2.remaining construction activities including civil foundation on the developed plot will be carried out by the buyer on their own account and cost