Demystifying GST on developed plots

In India, Real Estate Sector is the second largest employer after agriculture. In GST regime, there is no concept of manufacture, sale or service etc. There is only one concept i.e. "Supply". All the Supplies are categorized as either 'Supply of Goods' or 'Supply of Services'.

source https://www.caclubindia.com/articles/demystifying-gst-on-developed-plots-46779.asp