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GST - Highlights / Catch Notes

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Concessional rate of GST - supply of works contract service in ...

GST

May 7, 2019

Concessional rate of GST - supply of works contract service in respect of Original Works pertaining to construction of a Low Cost House in an AHP - Notification 01/ 2018, no-where restricts the benefit to a ‘Developer’ only. The Notification entry is qua the supply of service and not qua the person - Benefit of reduced rate of GST @12% allowed.

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