TMI BlogITC - construction services - The Input Tax Credit availed in respect of the GST paid on goods and/or...ITC - construction services - The Input Tax Credit availed in respect of the GST paid on goods and/or services used/consumed for the development of the land, in respect of the plots sold after the issuance of Completion Certificate is liable to be reversed on pro rata basis. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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