VKL Builders India Private Ltd ., In re
Date: May 30, 2021
Subject Matter
In the event of cancellation of residential flats by any customer, the relevant date for filing of refund applicationis the date of payment of tax as prescribed in clause (h) of Explanation 2 of Section 54
Summary
a. What is the rate of tax for services provided to the customers for the period 01.07.2017 to 31.03.2019 as per Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 as amended? The services of construction of all the 12 different types of re…
M/s. VKL Builders India Private Ltd (hereinafter referred to as the applicant) is engaged in the construction of flats in Thiruvananthapuram. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accord…