Provision relating to charge of gst

list of goods and services under section 9(4) of CGST act
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Quick Summary
This discussion clarifies the provisions relating to the charge of GST, specifically under Section 9(4) of the CGST Act. It highlights that Section 9(4) is primarily applicable to builders and developers. Further details and a list of applicable goods and services can be found by referring to Section 7/2019 CT rate.

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Section 9(4) is applicable to Builder or developer only .
kindly refer Section 7/2019 CT rate .

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