My friend has business who engaged in constructing flats and selling them to Buyers and he also sells land(plots) to Buyers.
Now i have doubt regarding his gst registration
Whether Businees Comes under Works Contracts or Normal Trading(goods-Flats)?
Your query is relevant to sec 2 (119), which explains Works contract of construction means a Contract of Construction, fabrication, completion, erection, installation, etc.
Under GST Legislation construction of complex is different from works contract service,
In case of construction of complex builder, does not have recipient at time of or before making construction service, hence there is no Contract with recipient. So Business of your friend who engaged in constructing flats and selling them to Buyers shall not fall under sec 2 (119), & hence this should be taken differently from works contract service.
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