Munjaal Manishbhai Bhatt V/s Union of India {HIGH COURT OF GUJARAT}
Munjaal Manishbhai Bhatt V/s Union of India { HIGH COURT OF GUJARAT} :Date of Order : 06-05-2022simplified explanation of the GST rulings from the Gujarat High Court:
Validity of Deduction of Land Value in Construction Contracts:
Background: Notification No. 11/2017-Central Tax (Rate) prescribed a mandatory deduction of one-third of the total contract value towards the value of land or undivided share of land in construction contracts involving land.
Issue: Whether this mandatory deduction is valid under the CGST Act and whether it violates...
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