GST ON advance receipts-flats booking (till project is not started)

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what will be the gst rate for the advance on booking of flats where ........Flats are not made(within 1 year project will be started)
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Same rate as declared after 1.4.2019. 1% or 5 % without ITC depending on size and value rs 45 laks. lullakishor @ gmail.com
GST ON ADVANCE BOOKING OF PLOTS.
GENERALLY SOME DISCOUNTS ARE BEING OFFERED TO CLIENTS

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