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UNIVERSAL INDUSTRIAL PARK,
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND KAVATKAR
AMIT KUMAR MISHRA
Pet. Counsel
Kaushik Nahar (cs)
Res. Counsel
---

Petitioner / Applicant

UNIVERSAL INDUSTRIAL PARK,
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Dec 30, 2022
Order No.

GUJ/GAAR/R/2022/53

Citation

2022(12) TAXREPLY 6816
Original Order
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ORDER

Present for the Applicant : Kaushik Nahar (CS) M/s. Universal Industrial Park (herein after referred to as the applicant) is a partnership firm and not registered with GST. The Applicant has purchased land located at Survey No.105 (Old Survey No. 38/P3) 2. The Applicant has submitted that it may sale the whole plot on as is where is basis or alternatively it will convert the land into plots of different sizes and then sale the individual plots. They intends to provide basic facilities such as road, boundaries etc. 3. The Applicant submits that the activity undertaken by them is sale of land and is exempt from GST as per Entry No.5 of Schedule III of CGST Act. The activity of sale of land is neither supply of Goods nor supply of services. Hence the activity of sale of land is not covered under the definition of Supply as per Section 7 of the CGST Act, 2017. 4. The applicant has placed reliance on the 47th GST Council press release in which at point No.12 the following....

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