Case of Sripriya Constructions Private Limited, AAR Tamil Nadu Ruling Dated 09th May 2025. The applicant entered a Joint Development Agreement (JDA) to construct four apartments, with two allocated to the landowner and two for sale. The applicant executed separate sale deeds for the undivided share (UDS) of land and construction agreements, paying stamp duty on UDS and GST on construction. AAR ruled that the applicant claim of exclusion of entire value of UDS and the area including the built up area as ‘Sale of Land’ resulting in non-liability in their hands, does not fall under Item-5 Schedule III. The applicant activity constitutes supply of services as per Entry 5(b) Schedule II and appropriate levy of GST is attracted.