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    <title>RCM APPLICABILITY TO CONSTRUCTION SERVICES ( (ie)&amp; (if) of Notifiaction No. 03/2019-Central tax-(rate)</title>
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    <description>Suppliers who opt for the specified affordable residential housing entry are not subject to the reverse charge mechanism for construction services. RCM applies to construction projects that do not fall under that optional affordable housing entry. Fully commercial projects are excluded from RCM and remain leviable at the full rate while allowing availment of input tax credit.</description>
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      <description>Suppliers who opt for the specified affordable residential housing entry are not subject to the reverse charge mechanism for construction services. RCM applies to construction projects that do not fall under that optional affordable housing entry. Fully commercial projects are excluded from RCM and remain leviable at the full rate while allowing availment of input tax credit.</description>
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