Determination of value of supply provided by notified class of services [Rule 32(7) of CGST rules]

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....s available. Valuation of certain works contract services Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is ear....