Gurgaon: Real estate developers have welcomed the implementation of Goods and Service Tax. According to them, the GST will greatly improve a fractured tax system and help create an integrated Indian market. The government has always made it clear that leasing of land, renting of buildings as well as EMIs paid for purchase of under-construction houses will start attracting the Goods and Services Tax. Sale of land and buildings will be however out of the purview of GST. Such transactions will, however, continue to attract the stamp duty.