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Availed ITC is to be reversed on pro-rata basis for plots sold after issuance of completion certificate: AAR

October 9, 2018[2018] 98 taxmann.com 158 (AAR - KERALA)
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CGST/Kerala State GST : Input Tax Credit availed in respect of GST paid on goods and/or services used/consumed for development of land is liable to be reversed on pro rata basis in respect of plots sold after issuance of completion certificate

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