Held - I am of the considered view that the Notification dated 28.06.2017 would be applicable only in cases where the assessee is unable to supply .....

Held - In terms of the above Para 2 of the said notification, the taxable value in respect of the service specified at item (if) of Sl.No. 3 of the.....

Held - It is thus provided by way of notification that in so far as the construction services involving transfer of land or undivided share of land.....

Held - It is clear that the GST Act contemplates to treat the transaction value as the value of supply unless the same is rejected and the value de.....

Held - GST rate to be charged from customers for sale of flats in the said project, except where the entire consideration has been received after i.....

Held - Para 2 of Notification No. 11/2017-Central Tax (Rate) Dated 28th June, 2017, says that "In case of supply of service specified in column (3).....