Goods and Services Tax – 16 Heading 9972 49[(i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land. Nil – (ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats etc. specified in the entry in column (3) against serial number 3, at item (i); sub-item (b), sub-item (c), sub-item (d), subitem (da)
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