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    <description>In area sharing TDR arrangements, TDR is treated as attributable to the developer&#039;s share; the landowner&#039;s returned built area is distinguished from the developer&#039;s supply. Therefore GST payable for purposes of Notification 04/2019 should be restricted and computed on the developer/builder&#039;s area, and then the Notification&#039;s calculation methodology applied.</description>
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