Tag: Taxability of Immovable Property in GST

Legislative Background-Why Entry Relating to “Land and Building” was inserted in Schedule III and Taxability of Immovable Property in GST

This brief presentation contains legislative background behind insertion of entry Entry No. 5 in Schedule III-"Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building". This presentation also sheds light on what was the initial intention of the law makers and how the taxation of immovable property has been thought be evolved over the period going ahead. This ...

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