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GST leviable on sale of TDR/FSI received as consideration for surrendering joint rights in land

February 14, 2020[2020] 114 taxmann.com 239 (AAR - MAHARASHTRA)
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GST : In case of applicant, owner of land, GST is leviable on amount received on sale of Transferable Development Rights ('TDR')/Floor Space Index ('FSI') for surrendering joint rights in terms of Development Control Regulations granted in light of agreement entered into between applicant and Pune Municipal Corporation ('PMC')

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