Confident Projects Residential ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- June 26, 2023
- Type:
- Advance Ruling
- Members:
- Sreeparvathy, Abdul Latheef
Subject
Services of construction of affordable residential apartments and the services of construction of other than affordable residential apartments in a residential real estate project attract GST at the rate of 1.5%and 7.5% respectively
Summary
The ruling sought clarity on whether the rates mentioned in Notification No. 03/2019 for affordable and other than affordable residential apartments could be effectively levied in a single project/building that is being developed as a Residential Rea…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA M/s. Confident Projects Residential, SA Road, Vytila, Ernakulam (herein after referred to as the applicant) is a leading builder in the State of Kerala. The applicant is engaged in the construction and development of Residential Real Estate Projects. 2. At the outset it is clarified that the provisions of the Central Goods and Services…