SRIPSK Developers LLP ., In re
Date: October 16, 2025
Subject Matter
Construction of Service Apartments will fall under construction service of commercial buildings
Summary
The Applicant, M/s. SRIPSK Developers LLP, sought an advance ruling on the classification of construction services for a proposed B+G+31 storey "Service Apartment Building" (named 'Palladina') in Kolkata, to determine the applicable GST rate (5% for…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is…