OM Construction Company ., In re

Date: April 30, 2022

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Kiran Reddy
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Subject Matter

Concessional rate of 0.75% CGST is applicable only to the promoter in respect of the Construction of affordable residential apartments

Summary

i. Serial No.3(i) of Notification No.03/2019-Central Tax (Rate) New Delhi, the 29thMarch, 2019 (parent Notification No. 11/2017-Central Tax(Rate), dated the 28th June, 2017 as amended by Notification No.30/2018-Central Tax (Rate), dated the 31st Dece…

M/s Om Construction Company, Arya Nivas, 4th Floor, No.7, 3rd Cross, Davidappa Layout, Veeranapalya, Bengaluru-560045, having GSTIN 29DRLPR4247F1ZA, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each u…

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