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    <title>Rate of tax on Transfer development rights</title>
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    <description>GST on development rights is subject to reverse charge, constituting the landlord&#039;s outward liability though often paid by the developer, and is not available as input tax credit to the landlord. The rate depends on the valuation approach. Unsold units&#039; GST at completion is to be paid by the developer. Sales of the landlord&#039;s share during construction attract applicable GST on customer supplies.</description>
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    <pubDate>Thu, 13 Oct 2022 11:45:03 +0530</pubDate>
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      <description>GST on development rights is subject to reverse charge, constituting the landlord&#039;s outward liability though often paid by the developer, and is not available as input tax credit to the landlord. The rate depends on the valuation approach. Unsold units&#039; GST at completion is to be paid by the developer. Sales of the landlord&#039;s share during construction attract applicable GST on customer supplies.</description>
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