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    <title>GST on supply of services of FSI by Slum Rehabilitation authority (SRA)</title>
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    <description>Whether transfer of floor space index (FSI) by a Slum Rehabilitation Authority (SRA) is taxable under GST on reverse charge basis or is exempt under the rate notification depends on whether the SRA qualifies as a government authority and its services fall within the specified exemption entries; if so, the supply of FSI by the SRA is treated as exempt under the notification rather than taxable under RCM.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=117257</link>
      <description>Whether transfer of floor space index (FSI) by a Slum Rehabilitation Authority (SRA) is taxable under GST on reverse charge basis or is exempt under the rate notification depends on whether the SRA qualifies as a government authority and its services fall within the specified exemption entries; if so, the supply of FSI by the SRA is treated as exempt under the notification rather than taxable under RCM.</description>
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