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    <title>2021 (10) TMI 1061 - AUTHORITY FOR ADVANCE RULING, TELANGANA</title>
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    <description>The ruling clarified that selling developed land with structures is taxable under GST, while selling undeveloped land is exempt. Works contracts involving property transfer for consideration are taxable, but if these elements are absent, the transaction is not taxable. The application by a private limited company was disposed of accordingly.</description>
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    <pubDate>Thu, 30 Sep 2021 00:00:00 +0530</pubDate>
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      <description>The ruling clarified that selling developed land with structures is taxable under GST, while selling undeveloped land is exempt. Works contracts involving property transfer for consideration are taxable, but if these elements are absent, the transaction is not taxable. The application by a private limited company was disposed of accordingly.</description>
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