The provisions of Para 2 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 will apply for determining the taxable value of the services rendered for the period from 01.07.2017 and accordingly one third of the total amount charged for the supply shall be deemed to be the value of land or undivided share of land involved in the supply.
States/UT
Order No. & Date
KER/119/2021 dated 30.05.2021
Order date
30-05-21
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Category
97(2)(b)
Year
