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GST on sale of Industrial Park

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(Querist)
18 November 2022 What is the gst rate on sale of industrial park ?
&
Whether ITC is claimed on input used in it.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
19 November 2022 No GST applicable in case it's sold after completion.
18% GST applicable on sale under construction and ITC on input can be claimed

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