https://www.taxtmi.com/forum/issue?id=120462 A mandatory land value deduction requires treating one third of the total consideration as land, so GST is chargeable only on the remaining construction value; statutory rate instruments set the nominal rate on construction services while administrative materials explain the resulting effective rates on total sale value. Buyers should insist on a corrected tax invoice reflecting the deduction; if charged on the full amount, refunds are practically pursued by the supplier, so buyers must seek a revised invoice or use GST grievance mechanisms. en-us Wed, 17 Sep 2025 21:43:23 +0530 Sat, 22 Nov 2025 09:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120462 A mandatory land value deduction requires treating one third of the total consideration as land, so GST is chargeable only on the remaining construction value; statutory rate instruments set the nominal rate on construction services while administrative materials explain the resulting effective rates on total sale value. Buyers should insist on a corrected tax invoice reflecting the deduction; if charged on the full amount, refunds are practically pursued by the supplier, so buyers must seek a revised invoice or use GST grievance mechanisms. Discussion-Forum GST Wed, 17 Sep 2025 21:43:23 +0530 https://www.taxtmi.com/forum/issue?id=120462