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Gst on sale of incomplete flats

This query is : Resolved 

is gst payable on free flats allotted (to old tenants) ?

YES.
As per notification no. 4/2019 ‐ Central Tax (Rate) dt. 29th March, 2019, at 1% of the value in case of affordable residential apartments and 5% of the value of non‐affordable residential apartments.
Refer:: https://taxguru.in/goods-and-service-tax/gst-redevelopment-projects.html



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