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    <title>GST on Flat</title>
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    <description>For ongoing projects a one time option exercised by the taxpayer applies to the whole project; the chosen GST treatment (either the treatment without entitlement to input tax credit or the treatment permitting input tax credit) must be applied uniformly to all units and a hybrid application across flats in the same building is not permitted.</description>
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      <description>For ongoing projects a one time option exercised by the taxpayer applies to the whole project; the chosen GST treatment (either the treatment without entitlement to input tax credit or the treatment permitting input tax credit) must be applied uniformly to all units and a hybrid application across flats in the same building is not permitted.</description>
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