GST on supply of services of FSI by Slum Rehabilitation authority (SRA), Goods and Services Tax - GST

[Dinesh Shah]

Dear Sir,

We have constructed 176 flats of 60 Sqm as a part of SRA scheme. Against which, we shall receive FSI from the Slum Rehabilitation Authority.

Is the transaction of supply of FSI by SRA liable to GST under RCM or is it exempt in terms of provisions contained in Notifi. No. 12/2017 - Central Tax (RATE)?

Posts / Replies

[Shilpi Jain]

If SRA is a govt. authority and its services fall under 243W or G then exemption would exist