As per Notification No. 11/2017-Central Tax (Rate), construction services falling under heading 9954, where it is involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. This means the value of the land can be reduced from the transaction value and then only taxes under GST has to be computed.
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