https://www.taxtmi.com/caselaws?id=422137 Gujarat HC declared Entry 3(if) of Notification No. 11/2017-Central Tax (Rate) and corresponding State Tax notification ultra-vires the GST Acts and Article 14 of the Constitution. The Court held that the mandatory 1/3rd deduction for land value in construction contracts was arbitrary and contrary to statutory valuation provisions requiring actual price consideration. The deeming fiction lacked nexus with the charge of tax on construction services and violated equality principles. The Court found the notification discriminatory as it applied uniform deduction regardless of transaction nature or actual land value ascertainability, when detailed statutory valuation mechanisms already existed under GST Rules. en-us Fri, 06 May 2022 00:00:00 +0530 Fri, 13 Mar 2026 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422137 Gujarat HC declared Entry 3(if) of Notification No. 11/2017-Central Tax (Rate) and corresponding State Tax notification ultra-vires the GST Acts and Article 14 of the Constitution. The Court held that the mandatory 1/3rd deduction for land value in construction contracts was arbitrary and contrary to statutory valuation provisions requiring actual price consideration. The deeming fiction lacked nexus with the charge of tax on construction services and violated equality principles. The Court found the notification discriminatory as it applied uniform deduction regardless of transaction nature or actual land value ascertainability, when detailed statutory valuation mechanisms already existed under GST Rules. Case-Laws GST Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422137