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GST - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Classification of supply - rate of GST on sale of Land and ...

GST

January 11, 2024

Classification of supply - rate of GST on sale of Land and construction of Duplex over the same land on execution of two separate Agreements by the Applicant - the Applicant is liable to pay GST @7.5% (CGST @3.75% + SGST @3.75%) after deducting 1/3rd towards land cost from the total consideration i.e. effective rate of 5% GST - AAR

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