ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Case for Including Immovable Property in the GST

Including immovable property transactions in the tax base of the proposed Goods and Services Tax will curb the generation of black money while improving tax buoyancy. A model for such inclusion is proposed here. GST could be applied at a concessional rate after providing for suitable exemptions for sale and lease of domestic housing units.

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