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GST - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Levy of GST - Valuation - construction services / superstructure ...


GST on Construction Services: One-Third Land Value Exclusion Clarified by Authority for Advance Rulings (AAR.

April 21, 2018

Case Laws     GST     AAR

Levy of GST - Valuation - construction services / superstructure - undivided and impartible share of land - the value of land, or the undivided share of land, as the case may be, would be deemed to be one-third of the total amount, which is excluded from the value for the purposes of payment of GST - AAR

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