Advance Ruling — Construction services — Following are the questions on which the applicant is seeking advance ruling: a) Whether GST will 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 the value on which tax is payable?  ii. What would be the applicable rate for charging GST? Authority for Advance Ruling, New Delhi held that:—In the case of supply of services by way of construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier, the GST would be  payable on two-third of the  total amount consisting of amount charged for transfer of land or undivided share of land, as the case may be, and whole of the consideration charged for the supply of goods and service.  Hence, the value of land, or the undivided share of land, as the case may be, would be deemed to be one-third of the total amount, which is excluded from the value for the purposes of payment of GST. Even if agreement between the applicant and the buyer is entered after part of the construction is already completed, whole of the consideration would be added for payment of GST. The applicable rate of GST on the said two-third of total amount is 9% (CGST) and 9% SGST under S. No. 3(i) of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 and parallel SGST notification. [2018] 50 TUD 169 (AAR-NEW DELHI)