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GST - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Taxable value - construction services of the apartments - the ...

GST

October 20, 2022

Taxable value - construction services of the apartments - the value of land or undivided share of land is deemed to be one-third of the total amount charged for the supply irrespective of the actual value of land and accordingly the applicant is eligible to avail deduction of one-third of the total amount charged for the supply in arriving at the taxable value of the supply. - AAR

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