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AAAR West Bengal: No Abatement for Construction Service on Value of PLS Realized Separately - (10 Oct 2019)

GOODS AND SERVICES TAX

Appellate Authority of Advance Ruling, West Bengal has held that that no abatement has been prescribed for construction service under Serial Number. 3(i) read with para 2 of Notification Number 11/2017 – Central Tax (Rate) dated 28.06.2017 is applicable on the value of PLS realized separately from the buyers.

Tags : AAAR WEST BENGAL   ABATEMENT  

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