Levy of GST — The Applicant engaged in the business of property development. It entered into a Joint Development Agreement with Landowners for development of land into residential layout along with specifications and amenities. The consideration was agreed on revenue sharing basis in the ratio of 75% for Landowner and Agreement Holder and 25% for Applicant. Cost of the development shall be borne by Applicant. Pursuant to JDA, Applicant had entered into an agreement with customers for sale of developed plots for consideration. The Applicant sought Advance Ruling on the question as whether the activity of development and sale of land attract tax under GST. The Authority ruled out that the activities as envisaged in the agreement between the applicant and the landowners amount to supply of service and is liable to be taxed under GST. — Maarq Spaces Private Limited, In Re… [2019] 16 TAXLOK.COM 202 (AAR-Karnataka)