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1. Special procedure for certain processes - Seeks to notify certain class of persons by exercising powers conferred u/s 148 of CGST Act, 2017 - real estate sector

2. GST rates on supply of affordable and non-affordable residential apartments in a real estate project (REP) are 1.5% and 7.5% respectively, while commercial apartments...

3. Certain services as recommended by Goods and Services Tax Council for real estate sector exempted including TDR or FSI or Upfront amount in case of long term lease etc.

4. Tax payable on reverse charge basis (RCM) u/s 9(4) of CGST Act for real estate sector when procured from unregistered person for certain inward supplies including...

5. Decisions taken by the GST Council in the 34thmeeting held on 19th March, 2019 regarding GST rate on real estate sector

6. Seeks to prescribe rate of interest under CGST Act, 2017 - Notification as amended

7. Customs duty rates have been revised for various agricultural products, aquafarming and marine exports, critical minerals, steel sector, copper, chemicals and plastics,...

8. Specified Services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector

9. Classification of services - Real estate agent services or not - it is not merely the real estate consultant but any person who facilitates getting any property /real...

10. Rate of GST - construction and sale of villas - From the definition of the term “apartment”; “residential apartment” “real estate project” and “promoter”, it is clear...

11. Transfer Pricing Adjustments - Selection of the most appropriate method (MAM) for determining the arm's length price (ALP) - The assessee's choice to adopt the 'other...

12. Levy of service tax - real estate agent - collecting transfer/administrative charges - Referring to precedents, the Tribunal affirmed that charges for changes in...

13. Securities and Exchange Board of India (Real Estate Investment Trusts) (Amendment) Regulations, 2024 - The amendment revises the definition of REITs, highlighting that a...

14. Determination of income - The Tribunal agreed with the Ld. CIT(A)'s finding that the assessee, a real estate developer, has consistently followed the Project Completion...

15. Real Estate Agent services - any services rendered in relation to Real Estate and any advice or activity undertaking in relation to Real Estate for a service receiver...