Heading 9972
Services – Rates of Tax
GST
16
Heading 9972
(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); 90[(i) (ia), (ib), (ic), (id), (ie) and (if)]
Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the s
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ial number 3, at item (i); sub-item (b), sub-item (c), sub-item (d), subitem (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi).
Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification.
Nil
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(iii) Real estate services other than (i) and (ii) above.
18
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Notes:
As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it
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