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Goods and Service TaxArticle·19 August 2026

Kar HC says there is no supply in Plan Sanction by BDA

By J the App

Executive Summary

The Court held that sanctioning a building plan does not constitute a supply of goods or services under GST. Consequently, CGST and SGST could not be collected on the charges demanded for plan sanction.

Domain | Indirect Tax | GST

Background

The petitioners sought sanction of a ...

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