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    <description>The court ruled that in the case of supply of services involving construction of a complex or building for sale, GST is payable on two-thirds of the total amount charged, excluding the deemed value of land. The applicable GST rate is 9% CGST and 9% SGST. This ruling applies irrespective of the timing of the agreement, even if it is made after part of the construction is completed.</description>
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      <description>The court ruled that in the case of supply of services involving construction of a complex or building for sale, GST is payable on two-thirds of the total amount charged, excluding the deemed value of land. The applicable GST rate is 9% CGST and 9% SGST. This ruling applies irrespective of the timing of the agreement, even if it is made after part of the construction is completed.</description>
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