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GST - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Construction service - preferential location service (PLS) - PLS ...

Case Laws     GST

October 2, 2019

Construction service - preferential location service (PLS) - PLS should come under category no. 3(iii) as the other two categories are clearly defined. Abatement for supply of the service mentioned under Sl. No. 3(i) has been allowed - No abatement has been provided for service mentioned under Sl. No. 3(iii) of the said Table of the notification. - The same hold for right to use car parking space also.

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