GST on construction of Residential Real Estate Project other than affordable residential apartments’

In re Ashiana Housing Limited (GST AAR Tamilnadu)

Whether the activities of construction carried out by the applicant for its customer under the Construction Agreement, being composite supply of works contract are appropriately classifiable under Heading 9997, and chargeable to CGST @ 9% under S. No. 35 of Notification No.11/2017- CT(Rate) dated 28.06.2017.

The Proposed Modus operandi for construction of ‘Unit’ which is ‘other than affordable residential apartments’ by the applicant in the RREP promoted by them, namely, Ashiana Shubam -Phase IV’ in Maraimalai Nagar Chennai is classifiable under SAC 9954 as ‘Construction Service’ and the applicable rate of tax is CGST @ 3.75% and SGST @ 3.75% as per Entry SI.No. 3(ia) of the Notification 11/2017-Central Tax (Rate) dt 28.06.2017 as amended.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMILNADU

Ashiana Housing Limited, First Floor, Door No.10, G Complex, First Main Road, CIT Nagar, Chennai-600035(hereinafter called the ‘Applicant’) is registered under the GST Vide GST1N 33AADCA9093P1Z4.They have sought Advance Ruling on the following question:

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