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    <title>2021 (9) TMI 1292 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>The appeal under the CGST Act and SGST Act regarding the determination of the value of supply for the sale of property with undivided rights of land was dismissed. The Gujarat Authority for Advance Ruling&#039;s decision to value the property as per specified notifications, including a 33% deduction for land value, was upheld by the Appellate Authority. The appellant&#039;s argument that the actual land value should be fully deducted was rejected, emphasizing compliance with GST notifications. The appeal was denied, affirming the original ruling.</description>
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    <pubDate>Mon, 08 Mar 2021 00:00:00 +0530</pubDate>
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      <title>2021 (9) TMI 1292 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
      <link>https://www.taxtmi.com/caselaws?id=412947</link>
      <description>The appeal under the CGST Act and SGST Act regarding the determination of the value of supply for the sale of property with undivided rights of land was dismissed. The Gujarat Authority for Advance Ruling&#039;s decision to value the property as per specified notifications, including a 33% deduction for land value, was upheld by the Appellate Authority. The appellant&#039;s argument that the actual land value should be fully deducted was rejected, emphasizing compliance with GST notifications. The appeal was denied, affirming the original ruling.</description>
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      <pubDate>Mon, 08 Mar 2021 00:00:00 +0530</pubDate>
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