Valuation of supply - transaction of sale of residential/ ...
Deduct One-Third Value of Land in Property Sales: AAR's GST Valuation Rule for Undivided Land Rights.
September 15, 2020
Case Laws GST AAR
Valuation of supply - transaction of sale of residential/ commercial property with undivided rights of land - applicant is required to deduct one third value of land or undivided shares from the total value charged for the subject supply - AAR
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