Yash Nirman Engineers and Contractors ., In re
Date: August 23, 2019
Subject Matter
Benefit of concessional rate of tax pertaining to Low Cost Houses, would be available, irrespective of it being supplied by the Developer or the Contractor.
Summary
Q) Whether the construction service provided by M/s. Yash Nirman Engineers and Contractors to M/s. Lakhani Builders Pvt. Ltd under the project "La-Riveria" qualifies for application of lower rate of CGST@6% and SGST @ 6% as provided in SI.…
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/S. YASH NIRMAN ENGINEERS & CONTRACTOR, the applicant, seeking an advance ruling in respect of the following question. Whether the construction service provided…