Shri Sanjeev Sharma, Delhi

(a) Whether GST shall be applicable on the sale of undivided and impartible share of land represented by Agreement to sell the land?

(b) Whether GST shall be applicable on sale of superstructure (which is under construction)?

(c) If yes:

i. What will be value on which tax is payable?

ii. What would be applicable rate for charging GST?

States/UT
Order No. & Date
03/DAAR/2018 dt 28.03.2018
Order date
28-03-18
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Category
97(2) (a), (c) and (g)
Year