Levy of GST on sale of tenancy right – The transfer of tenancy rights cannot be treated as sale of land or building declared as neither a supply of goods nor of services in para 5 of Schedule III to CGST Act, 2017. Thus a consideration for the s

Goods and Services Tax – Levy of GST on sale of tenancy right – The transfer of tenancy rights cannot be treated as sale of land or building declared as neither a supply of goods nor of services in pa

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