1/3rd deduction for land value under GST is optional and can be permitted at the option of a taxable person, particularly in cases where the value of land or undivided share of land is not ascertainable- MUNJAAL MANISHBHAI BHATT Versus UNION OF INDIA (Gujarat High Court) Sale of land is included in the Entry No. … Continue reading 1/3rd deduction for land value under GST is optional – MUNJAAL MANISHBHAI BHATT Versus UNION OF INDIA (Gujarat High Court)
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