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GST - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Classification of services - sub-contract - Construction of ...


Residential Real Estate Project Contract Under Clause (a) of Entry 3(vi): Conditions and Classification Explained.

October 15, 2019

Case Laws     GST     AAR

Classification of services - sub-contract - Construction of residential complex - - This works contract is for a construction of a civil structure and since it is a residential real estate project, the works is predominantly for use other than commerce, industry or any other business or profession and hence it is covered under clause (a) of the entry 3(vi) of the Notification, subject to the conditions.

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