TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Schedules
of of All Schedules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>GST Heading 9972: Nil Tax on Governmental Land Leases, 18% on Other Real Estate Services, Amendments from 2018 & 2019.</h1> Heading 9972 outlines the tax rates for various services under GST. Services provided by governmental bodies to government entities via land lease are taxed at a nil rate. The supply of land or an undivided share of land through lease or sub-lease, as part of a composite supply for construction, is also taxed at a nil rate, provided the charge does not exceed one-third of the total amount for the composite supply. All other real estate services are taxed at 18%. Amendments to these provisions were made effective from April 1, 2019, and January 25, 2018.
TaxTMI 
TaxTMI 
