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GST - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Rate of GST - promotion of villa projects for the villa buyers - ...


GST Rates for Construction: 1.5% on Affordable Apartments, 7.5% on Others per Notification No. 11/2017, Item (i) & (ia.

July 14, 2021

Case Laws     GST     AAR

Rate of GST - promotion of villa projects for the villa buyers - The applicant is liable to pay GST at the rate of 1.5% in respect of the services of construction of affordable residential apartments as per entry at Item (i) and at the rate of 7.5% in respect of the services of construction of residential apartments other than affordable residential apartments as per entry at Item No. (ia) of SI No. 3 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 subject to the conditions prescribed under the respective entries. - AAR

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