Big land acquired and thereafter converted into smaller plots and some value addition work to such land such as roads, poles or drainages it was Held by advance ruling authority Goa that amenities such as roads, poles, or drainages constructed by the applicant on parcels of land will be available for use to every plot holder without any title to it – No plot owner or collectively all plot owners will be in a position to sell these poles, roads or drainages nor they will be in a position to sell only plots without having these poles, roads or drainages on it .So  in  sale is land Principal transaction is sale of land and these amenities are a natural part of sale of plot of land and these do not in any way change nature of land or of transaction or activity being that sale of land . As per entry 5 of Schedule III of Central Goods and Services Tax Act, 2017, sale of land is activity or transaction which shall be treated neither as a supply of goods nor a supply of services – Thus, sale of plots will not amount to supply, accordingly outside the levy of GST. Shantilal Real Estate Services AAR GOA [2022] 136 taxmann.com 337 (AAR – GOA).