Levy of GST — The applicant has requested for advance ruling as to what would be the rate of tax to be charged to the client in the given matter. 1. Whether the activity of purchase of land and selling the said land by converting in to integrated residential sub plots of varying sizes under name of “Bliss Homes” with basic facilities prescribed is liable to GST or not ? 2. If the same is liable for GST then under which category of supply it will fall and what will be the rate of GST on it? Held that— 1. The activity of purchase of land and selling the said land by converting in to integrated residential sub plots of varying sizes under the name of “Bliss Homes” with the basic facility is liable to GST. 2. The activities of applicant will fall under the clause (b) of paragraph 5 of Schedule –II of Gujarat Goods and Services Tax Act and Central Goods and Services Tax Act. Hence the activities of the applicant attract 9% CGST and 9% SGST as per serial no 3 of Notification No. 11/2017 Central Tax (Rate) dated 2806-2017. — Satyaja Infratech, In Re… [2019] 16 TAXLOK.COM 228 (AAR-Gujarat)