Suggestions on GST Implementation Issues 28.09.2017 by ICAI Indirect Tax Committee
Law Related Issues
15. Transfer of Land etc. by way of inheritance, testament, gift etc.
Clause 5 of Schedule III of CGST Act, 2017 as specified in Section 7 provides that
Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building
would be treated as an activity or transactions which shall be treated neither as a supply of
goods nor a supply of services.
Sale does not include transfer of land by way of will, inheritance, testament etc. Such
transactions if kept out of the purview may create problems and confusion.
It is suggested that transfer of land by modes other than sale also be included as an activity
or transactions which shall be treated neither as a supply of goods nor a supply of services.
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