Section 12(3)(a) in The Integrated Goods and Services Tax Act, 2017

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Union of India - Subsection

Section 12(3)(a) in The Integrated Goods and Services Tax Act, 2017

(a)directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work; or

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Union of India - Subsection

Section 12(3)(a) in The Integrated Goods and Services Tax Act, 2017