M/s. Universal Industrial Park

1.Whether the applicant is liable to pay GST on the sale of Land / Industrial Plot?
2.If the activity is not liable to GST, what is the legal basis of non applicability?
3.If taxable it will be classified under which Service & what will be the Service Accounting Code?
4.What will be the value on which GST will be payable? Whether any abatement available?
5.What will be the rate of tax on which GST will be payable?
6.Whether Input Tax Credit will be available or not?

States/UT
Order No. & Date
GUJ/GAAR/R/2022/53
Order date
30-12-22
Category
97(2)(a,c,e,g)
Year