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2020 (8) TMI 489 - AAR - GSTPermission for withdrawal of Advance Ruling application - levy of GST - rate of GST - Land owners share of constructed residential flats, since joint development agreement entered between Land owner and Builder entered before the commencement of construction of the building and constructed residential fiats handed over before Completion - Land owner's share of constructed residential flats, since Joint development agreement entered between Land owner and Building and Constructed residential flats hand over after completion. HELD THAT:- The Application filed by the Applicant for advance ruling is disposed off as withdrawn.
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