The GST Council has fixed 12% GST on finished houses. This will in the eventual analysis lead to an overall

A site is a parcel of land in urban, semi-urban, sub-urban or rural area which is originally an agricultural land.

A layout is a bank of land parcels which is within the territorial jurisdiction of any one of the local

Plots in real estate terms mean that there are parcels of land which are meant for non-agricultural purposes such as