Whether gst to be charged on Government value or transaction value of property

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Flat purchased at 30 lacs and
government value Rs. 40 lacs
since registered value will be government value, whether gst to be charged on Govt. value or transaction value (agreement value)???
Replies (2)

Sir, 
is the property constructed , or property is under construction and you are purchasing before getting Certificate of Completion?
 

Property is under construction


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