Mandatory One-Third Land Deduction in Construction Services Challenged as Unconstitutional, Violates Article 14 of Indian Constitution.

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....Valuation - Constitutional Validity - supply of construction service - Exclusion of value of land - a mandatory fixed rate of deduction of 1/3rd of total consideration towards the value of land is ultra-vires the provisions as well as the scheme of the GST Acts. Application of such mandatory uniform rate of deduction is discriminatory, arbitrary and violative of Article 14 of the Constitution of India. - HC....