{"id":11509,"date":"2018-04-21T12:47:56","date_gmt":"2018-04-21T07:17:56","guid":{"rendered":""},"modified":"2018-04-21T12:47:56","modified_gmt":"2018-04-21T07:17:56","slug":"gst-on-construction-services-one-third-land-value-exclusion-clarified-by-authority-for-advance-rulings-aar","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=11509","title":{"rendered":"GST on Construction Services: One-Third Land Value Exclusion Clarified by Authority for Advance Rulings (AAR."},"content":{"rendered":"<p>GST on Construction Services: One-Third Land Value Exclusion Clarified by Authority for Advance Rulings (AAR.<br \/>Case-Laws<br \/>GST<br \/>Levy of GST &#8211; Valuation &#8211; construction services \/ superstructure &#8211; undivided and impartible share of land &#8211; the value of land, or the undivided share of land, as the case may be, would be deemed to be one-third of the total amount, which is excluded from the value for the purposes of payment of GST &#8211; AAR<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotatio<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=39011\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST on Construction Services: One-Third Land Value Exclusion Clarified by Authority for Advance Rulings (AAR.Case-LawsGSTLevy of GST &#8211; Valuation &#8211; construction services \/ superstructure &#8211; undivided and impartible share of land &#8211; the value of land, or the undivided share of land, as the case may be, would be deemed to be one-third of the &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=11509\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;GST on Construction Services: One-Third Land Value Exclusion Clarified by Authority for Advance Rulings (AAR.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11509","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11509","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11509"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11509\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}