Ashiana Housing Limited ., In re

Date: April 28, 2021

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Senthilvelavan, Kurinjiselvaan
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Subject Matter

GST on the construction of Residential Real Estate Project (RREP) other than affordable residential apartments

ClassificationWorks ContractComposite Supply

Summary

Q. Whether the activities of construction carried out by the applicant for its customer under the Construction Agreement, being composite supply of works contract are appropriately classifiable under Heading 9997, and chargeable to CGST @9% under S.N…

Ashiana Housing Limited, First Floor, Door No.10, G Complex, First Main Road, CIT Nagar, Chennai-600035(hereinafter called the ‘Applicant’) is registered under the GST Vide GST1N 33AADCA9093P1Z4.They have sought Advance Ruling on the following question: “Whether the activities of construction carried out by the applicant for its customer under the Construction Agreement, being co…

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