https://www.taxtmi.com/schedules?id=10292 Supply of services by an unregistered person to a promoter is subject to special valuation: if the supply includes transfer of land or undivided share, the taxable service value equals the total amount charged minus the deemed land value, with deemed land value treated as one third of the total amount. "Total amount" includes consideration for the service and amount charged for transfer or lease/sublease of land. For transfers of development rights or FSI against construction of apartments, the construction service value is deemed equal to the total amount charged for similar apartments to independent buyers nearest the transfer date, less the land value as prescribed. en-us Mon, 21 Oct 2019 17:33:00 +0530 Sun, 31 Jul 2022 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/schedules?id=10292 Supply of services by an unregistered person to a promoter is subject to special valuation: if the supply includes transfer of land or undivided share, the taxable service value equals the total amount charged minus the deemed land value, with deemed land value treated as one third of the total amount. "Total amount" includes consideration for the service and amount charged for transfer or lease/sublease of land. For transfers of development rights or FSI against construction of apartments, the construction service value is deemed equal to the total amount charged for similar apartments to independent buyers nearest the transfer date, less the land value as prescribed. Schedules GST Mon, 21 Oct 2019 17:33:00 +0530 https://www.taxtmi.com/schedules?id=10292