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GST Applies to Leased Residential Land with Premium; Exemption Limited to Existing Residential Dwellings Only.

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....Levy of GST - providing residential land on lease basis for which lease premium charged/received - Since the entry grants the exemption to a leased / rented residential dwelling, the benefit is therefore restricted to a residential building which has been let out and does not extend to a parcel of land which has been taken on lease for construction of a residential dwelling on the said land. - AAR....

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