Page 81 - Arthyog_FilBook_05 05 2024 (1)

4 1 & 5 1 !& " % . "
1 / " ! . ! "
+ ; . --Y 1 " . % " &
!&
Circular No. No. 177/09/2022-TRU dated 03-08-2022
7 . . " % % 1 . % / 4
& " : % . ? % % && . 4
. . " % % 1 . %
= + & ',* . ((( . ) 4 " / + =$ C . C
&& . % && . " . . 4

- 0 ! . ! " &! " % % 1 .
% 1 It is clarified that sale of such developed land is
also sale of land and is covered by Sr. No. 5 of Schedule III of the Central Goods and Services Tax
Act, 2017 and accordingly does not attract GST.
8 1 " ! " & " . " &! . " %
% . % ' ! " " & * 4 && .
"

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Illuminating Tax Horizons
Illuminating Tax Horizons
Illuminating Tax Horizons
Illuminating Tax Horizons