Deemed value of land under GST is unconstitutional

RAMESH KUMAR SINGLA , Last updated: 11 October 2017  
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The supply of works contract for construction of a building is deemed supply of service as provided in schedule ii para 5(b) of CGST Act. Therefore, the WC for construction of a building is to be classified in chapter 99 of the HSN because this chapter has made a provision for classification of all

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RAMESH KUMAR SINGLA
(PROFESSIONAL)
Category GST   Report

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