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Fractional Ownership Platforms (FOPs) and GST Products, Services, or Neither? A Critical Examination

  Mohit Jain    30 April 2026 at 09:26

India's fractional ownership boom meets GST uncertainty - This article unpacks SM REIT taxation across each transaction layer, highlighting key risks, ITC reversal traps and unresolved legal grey areas demanding urgent CBIC clarity.




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