Case LawTAAR Order No. 15/2021
Honer Developer Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- October 8, 2021
- Type:
- Advance Ruling
- Members:
- B. Raghu Kiran, S.V. Kasi Visweswar Rao
Subject
Applicability of concessional GST rate on dwelling units falling under PMAY scheme
Exemption
Summary
Advance Ruling Question Raised Advance Ruling Issued 1. Applicability of Notification No. 01/2018 of central tax (rate) dated: 25.01.2018 issued under the provisions of CGST Act, 2017 on amount received from the customers claiming the benefit of PMAY…
Judgement
1. M/s. Honer Developer Private Limited, 17-2-1740, KSSP Warehouse, Sanath Nagar, Hyderabad – 500 018, Telangana State(36AAECI0856M1ZA) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions.…