Union Territory Tax Notification (Rate) 03/2019 – Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by GST Council for real estate sector.

Union Territory Tax Notifications (Rate)

UTGST Notification rate 03/2019

Title	Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by GST Council for real estate sector.
Number	03/2019
Date	29-03-2019
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1) In exercise of the powers conferred by sub-sections (1), (3) and (4)
of section 7, sub-section (1) of section 8, clause (iv), clause (v) and
clause (xxvii) of section 21 of the Union Territory Goods and Services
Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15,
sub-section (1) of section 16 and section 148 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, and on being satisfied that it is
necessary in the public interest so to do, hereby makes the following
further amendments in the notification of the Government of India, in
the Ministry of Finance (Department of Revenue) No.11/2017- Union
Territory Tax (Rate), dated the 28thJune, 2017, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 702(E), dated the 28thJune, 2017, namely:-

In the said notification, –

(i) in the opening paragraph,

(a) after the word, brackets and figures “conferred by sub-section
(1),”, the
word, brackets and figures “sub-section (3) and sub-section (4)” shall
respectively be inserted;

(b) the word “and” after the words and figures “clause (iv)” shall be
substituted by the symbol “,”;

(c) after the word, brackets and figures “clause (v)”, the words and
figure
“and clause (xxvii)” shall be inserted;

(d) the word “and” after the words and figures “sub-section (5) of
section
15” shall be substituted by the symbol “,”;

(e) after the word, brackets and figures “section (16)”, the words and
figure
“and section 148” shall be inserted;

(ii) in the Table, –

(a) against serial number 3, for item (i), and the entries relating
thereto
in column (3), (4) and (5), the following items and entries shall be
substituted, namely, –

(3)	(4)	(5)
“(i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as RREP) which commences on or after 1 st April,2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay Union Territory tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)	0.75	Provided that the Union Territory tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods and services used in supplying the service has not been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1 st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments, – the developer- promoter shall pay tax on supply of construction of apartments to the landownerpromoter, and such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landownerpromoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer-promoter. Explanation. – “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale, “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently. Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only; Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person; Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of eighteen percent on reverse charge basis and all the provisions of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both; Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement; (Please refer to the illustrations in annexure III) Explanation. – The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)].
(ia) Construction of residential apartments other than affordable residential apartments by a promoter in an RREP which commences on or after 1 st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay Union Territory tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)	3.75
(ib) Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP which commences on or after 1 st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay Union Territory tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)	3.75
(ic) Construction of affordable residential apartments by a promoter in a Real Estate Project (herein after referred to as REP) other than RREP, which commences on or after 1 st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay Union Territory tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)	0.75
(id) Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a RREP which commences on or after 1 st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay Union Territory tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)	3.75
(ie) Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table, in respect of which the promoter has exercised option to pay Union Territory tax on construction of apartments at the rates as specified for this item. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)	6	Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay Union Territory tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the 10th of May, 2019; Provided also that where the option is not exercised in Form at annexure IV by the 10th of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised; Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 10th May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.;
(if) Construction of a complex, building, civil structure or a part thereof, including,- commercial apartments (shops, offices, godowns etc.) by a promoter in a REP other than RREP, residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay Union Territory tax on construction of apartments at the rates as specified for this item in the manner prescribed herein but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. Explanation. –For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) in column (3) shall attract Union Territory tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry. (Provisions of paragraph 2 of this notification shall apply for valuation of this service

(b) against serial number 3, –

a. item (ii) and the entries relating thereto in columns (3), (4) and (5)
shall be
omitted;

b. in item (iv) in column (3), –
(1) after the figures “2017”, the words, brackets, figures and letters “other
than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above”
shall be inserted;

c. in item (v) in column (3), –
(1) after the figures “2017”, the words, brackets, figures and letters “other
than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above”
shall be inserted;

d. after item (v) and entries relating thereto in column (3), (4) and (5),
the following
items and entries shall be inserted, namely, –

(3)	(4)	(5)
(va) Composite supply of works contract as defined in clause (119) of section 2 of the Union Territory Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of affordable residential apartments covered by subclause (a) of clause (xvi) of paragraph 4 below, in a project which commences on or after 1 st April, 2019, or in an ongoing project in respect of which the promoter has not exercised option to pay Union Territory tax on construction of apartments at the rates as specified for item (ie) or (if), as the case may be, in the manner prescribed therein,	6	Provided that carpet area of the affordable residential apartments, as specified in the entry in column (3) relating to this item, is not less than 50 per cent. of the total carpet area of all the apartments in the project; Provided also that for the purpose of determining whether the apartments at the time of supply of the service are affordable residential apartments covered by subclause (a) of clause (xvi) of paragraph 4 below or not, value of the apartments shall be the value of similar apartments booked nearest to the date of signing of the contract for supply of the service specified in the entry in column (3) relating to this item ; Provided also that in case it finally turns out that the carpet area of the affordable residential apartments booked or sold before or after completion, for which gross amount actually charged was forty five lakhs rupees or less and the actual carpet area was within the limits prescribed in sub – clause (a) of clause (xv i) of paragraph 4 below, was less than 50 per cent. of the total carpet area of all the apartments in the project, the recipient of the service, that is, the promoter shall be liable to pay such amount of tax on reverse charge basis as is equal to the difference between the tax payable on the service at the applicable rate but for the rate prescribed herein and the tax actually paid at the rate prescribed herein”;

(3)

(4)

(5)

(va) Composite supply of works contract as
defined in clause (119) of section 2 of the Union
Territory Goods and Services Tax Act, 2017,
other than that covered by items (i), (ia), (ib), (ic),
(id), (ie) and (if) above, supplied by way of
construction, erection, commissioning,
installation, completion, fitting out, repair,
maintenance, renovation, or alteration of
affordable residential apartments covered by subclause
(a) of clause (xvi) of paragraph 4 below, in
a project which commences on or after 1
st April,
2019, or in an ongoing project in respect of which
the promoter has not exercised option to pay
Union Territory tax on construction of apartments
at the rates as specified for item (ie) or (if), as the
case may be, in the manner prescribed therein,

Provided that carpet
area of the affordable
residential apartments,
as specified in the
entry in column (3)
relating to this item, is
not less than 50 per
cent. of the total
carpet area of all the
apartments in the
project;

Provided also that for
the purpose of
determining whether
the apartments at the
time of supply of the
service are affordable
residential apartments
covered by subclause
(a) of clause
(xvi) of paragraph 4
below or not, value of
the apartments shall
be the value of similar
apartments booked
nearest to the date of
signing of the contract
for supply of the
service specified in the entry in column
(3) relating to this
item
;

Provided also that in
case it finally turns
out that the carpet area
of the affordable
residential apartments
booked or sold before
or after completion,
for which gross
amount actually
charged was forty five
lakhs rupees or less
and the actual carpet
area was within the
limits prescribed in
sub
– clause (a) of
clause (xv
i) of
paragraph 4 below,
was less than 50 per
cent. of the total
carpet area of all the
apartments in the
project, the recipient
of the service, that is,
the promoter shall be
liable to pay such
amount of tax on
reverse charge basis
as is equal to the
difference between the
tax payable on the
service at the
applicable rate but for
the rate prescribed
herein and the tax
actually paid at the
rate prescribed
herein”;

e. in item (vi) in column (3), after the figures “2017”, the words,
brackets, and
figures “other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and
(if) above” shall be inserted’;

f. in item (xii) in column (3), for the entry, the following entry shall be
substituted,
namely: – “(xii) Construction services other than (i), (ia), (ib), (ic), (id),
(ie), (if), (iii), (iv), (v), (va), (vi), (vii), (viii), (ix), (x) and (xi)
above.

Explanation. – For the removal of doubt, it is hereby clarified that,
supply by way of services specified at items (i), (ia), (ib), (ic), (id), (ie)
and (if) in column (3) shall attract Union Territory tax prescribed against
them in column (4) subject to conditions specified against them in column (5)
and shall not be levied at the rate as specified under this entry.”;

(c) against serial number 16,in item (ii) in column (3), for the word,
brackets and letters
“sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of
item (iv); sub-item (b), sub-item (c), sub-item(d) and sub-item (da)of item
(v); and sub-item (c) of item (vi)”, the word, brackets figures and letters “
(i) (ia), (ib), (ic), (id), (ie) and (if)” shall be substituted;

(d) after serial number 38 in column (1) and the entries relating thereto
in column (2),
(3), (4) and (5) the following serial number and entries shall be inserted,
namely: –

(1)	(2)	(3)	(4)	(5)
“39.	Chapter 99	Supply of services other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI) by an unregistered person to a promoter for construction of a project on which tax is payable by the recipient of the services under sub- section 4 of section 9 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), as prescribed in notification No. 07 / 2019- Union Territory Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019. Explanation. – This entry is to be taken to apply to all services which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter, section or heading elsewhere in this notification.	9	-“;

(1)

(2)

(3)

(4)

(5)

“39.

Chapter 99

Supply of services other than services by
way of grant of development rights, long
term lease of land (against upfront
payment in the form of premium, salami,
development charges etc.) or FSI
(including additional FSI) by an
unregistered person to a promoter for
construction of a project on which tax is
payable by the recipient of the services
under sub- section 4 of section 9 of the
Union Territory Goods and Services Tax
Act, 2017 (14 of 2017), as prescribed in
notification No. 07 / 2019- Union
Territory Tax (Rate), dated 29th March,
2019, published in Gazette of India vide
G.S.R. No. _, dated 29th March, 2019.

Explanation. –

This entry is to be taken to apply to all
services which satisfy the conditions
prescribed herein, even though they may
be covered by a more specific chapter,
section or heading elsewhere in this notification.

-“;

(iii) in paragraph 2,-

(a) for the words, brackets, letters and figures “sub-item (b), sub-item
(c), sub-item (d),
sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c),
sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi),” the
word, brackets, letters and figures “ (i) (ia), (ib), (ic), (id), (ie) and
(if)” shall be substituted;

(b) in the Explanation, after the words “this paragraph” the words “and
paragraph 2A
below” shall be inserted;

(iv) after paragraph 2, the following paragraph shall be inserted, namely, –

“2A. Where a registered person transfers development right or FSI (including
additional
FSI) to a promoter against consideration, wholly or partly, in the form of
construction of apartments, the value of construction service in respect of
such apartments shall be deemed to be equal to the Total Amount charged for
similar apartments in the project from the independent buyers, other than the
person transferring the development right or FSI (including additional FSI),
nearest to the date on which such development right or FSI (including
additional FSI) is transferred to the promoter, less the value of transfer of
land, if any, as prescribed in paragraph 2 above.”

(v) in paragraph 4 relating to Explanation, after clause (xii), the following
clauses shall be inserted, namely: –

“(xiii) an apartment booked on or before the 31st March, 2019 shall mean an
apartment
which meets all the following three conditions, namely- (a) part of supply of
construction of which has time of supply on or before the 31st March, 2019 and
(b) at least one instalment has been credited to the bank account of the
registered person on or before the 31st March, 2019 and (c) an allotment letter
or sale agreement or any other similar document evidencing booking of the
apartment has been issued on or before the 31st March, 2019;

(xiv) the term “apartment” shall have the same meaning as assigned to it in
clause (e) of section 2 of the Real Estate (Regulation and Development) Act,
2016 (16 of 2016);

(xv) the term “project” shall mean a Real Estate Project or a Residential Real
Estate Project;

(xvi) the term “affordable residential apartment” shall mean, –

(a) a residential apartment in a project which commences on or after 1
st April, 2019, or in an ongoing project in respect of which the promoter has
not exercised option in the prescribed form to pay Union Territory tax on
construction of apartments at the rates as specified for item (ie) or (if)
against serial number 3, as the case may be, having carpet area not exceeding
60 square meter in metropolitan cities or 90 square meter in cities or towns
other than metropolitan cities and for which the gross amount charged is not
more than forty five lakhs rupees.

For the purpose of this clause, –

(i) Metropolitan cities are Bengaluru, Chennai, Delhi NCR (limited to
Delhi,
Noida, Greater Noida, Ghaziabad, Gurgaon, Faridabad), Hyderabad, Kolkata and
Mumbai (whole of MMR) with their respective geographical limits prescribed by
an order issued by the Central or State Government in this regard;

(ii) Gross amount shall be the sum total of; –

A. Consideration charged for the services specified at item (i) and (ic) in
column (3) against sl. No. 3 in the Table;

B. Amount charged for the transfer of land or undivided share of land, as
the case may be including by way of lease or sub lease; and

C. Any other amount charged by the promoter from the buyer of the
apartment including preferential locationcharges, development charges, parking
charges, common facility charges etc.;

(b) an apartment being constructed in an ongoing project under any of the
schemes
specified in sub-item (b), sub-item (c), sub-item (d), sub-item (da) and
sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and
sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number
3 of the Table above, in respect of which the promoter has not exercised option
to pay Union Territory tax on construction of apartments at the rates as
specified for item (ie) or (if) against serial number 3 of the Table above, as
the case may be.”

(xvii) the term “promoter” shall have the same meaning as assigned to it in
in clause (zk) of
section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of
2016);

(xviii) the term “Real Estate Project (REP)” shall have the same meaning as
assigned to it in
in clause (zn) of section 2 of the Real Estate (Regulation and Development)
Act, 2016 (16 of 2016);

(xix) the term “Residential Real Estate Project (RREP)” shall mean a REP in
which the
carpet area of the commercial apartments is not more than 15 per cent. of the
total carpet area of all the apartments in the REP;

(xx) the term “ongoing project” shall mean a project which meets all the
following
conditions, namely-

(a) commencement certificate in respect of the project, where required to
be issued by
the competent authority, has been issued on or before 31st March, 2019, and it
is certified by any of the following that construction of the project has
started on or before 31st March, 2019:-

(i) an architect registered with the Council of Architecture constituted
under the
Architects Act, 1972 (20 of 1972); or

(ii) a chartered engineer registered with the Institution of Engineers (India); or

(iii) a licensed surveyor of the respective local body of the city or town
or village or
development or planning authority.

(b) where commencement certificate in respect of the project, is not
required to be issued
by the competent authority, it is certified by any of the authorities specified
in subclause (a) above that construction of the project has started on or
before the 31st March, 2019;

(c) completion certificate has not been issued or first occupation of the
project has not
taken place on or before the 31st March, 2019;

(d) apartments being constructed under the project have been, partly or
wholly, booked
on or before the 31st March, 2019.

Explanation.- For the purpose of sub- clause (a) and (b) above , construction of a
project shall be considered to have started on or before the 31st March, 2019, if the
earthwork for site preparation for the project has been completed and excavation for
foundation has started on or before the 31st March, 2019.

(xxi) “commencement certificate” means the commencement certificate or the
building permit or the construction permit, by whatever name called issued by
the competent authority to allow or permit the promoter to begin development
works on an immovable property, as per the sanctioned plan;

(xxii) “development works” means the external development works and internal
development works on immovable property;

(xxiii) “external development works” includes roads and road systems
landscaping, water supply, seweage and drainage systems, electricity supply
transformer, sub-station, solid waste management and disposal or any other work
which may have to be executed in the periphery of, or outside, a project for
its benefit, as may be provided under the local laws;

(xxiv) “internal development works” means roads, footpaths, water supply,
sewers, drains, parks, tree planting, street lighting, provision for community
buildings and for treatment and disposal of sewage and sullage water, solid
waste management and disposal, water conservation, energy management, fire
protection and fire safety requirements, social infrastructure such as
educational health and other public amenities or any other work in a project
for its benefit, as per sanctioned plans;

(xxv) the term “competent authority” as mentioned in definition of
“commencement certificate” and “residential apartment” , means the local
authority or any authority created or established under any law for the time
being in force by the Central Government or State Government or Union Territory
Government, which exercises authority over land under its jurisdiction, and has
powers to give permission for development of such immovable property;

(xxvi) The term “carpet area” shall have the same meaning assigned to it in in
clause (k) of section 2 of the Real Estate (Regulation and Development) Act,
2016 (16 of 2016);

(xxvii) the term “Real Estate Regulatory Authority” shall mean the Authority
established under sub- section (1) of section 20 (1) of the Real Estate
(Regulation and Development) Act, 2016 (No. 16 of 2016) by the Central
Government or State Government;

(xxviii) “project which commences on or after 1 st April, 2019” shall mean a
project other than an ongoing project;

(xxix) “Residential apartment” shall mean an apartment intended for residential
use as declared to the Real Estate Regulatory Authority or to competent
authority;

(xxx) “Commercial apartment” shall mean an apartment other than a residential apartment;

(xxxi) “floor space index (FSI)” shall mean the ratio of a building’s total
floor area (gross floor area) to the size of the piece of land upon which it is
built;