Joyville Shapoorji Housing Private Limited ., In re
Date: December 26, 2019
Subject Matter
Dwelling units measuring less than 60 sq.mtrs. will qualify as low cost houses
Summary
Question 1. Whether the dwelling units at Joyville, Virar qualify as low cost houses? Consequentially whether the said dwelling units are eligible for the concessional rate of 12% under Entry (v) (da) of Notification No. 11/2017 Central Tax (Rate) da…
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” respectively ] by M/s. Joyville Shapoorji Housing Private Limited, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the dwelling unit…