Case Law Details
In re OM Construction Company (GST AAR Karnataka)
Q1. The applicability of Serial No. 3(i) of Notification No. 03/2019-Central Tax (Rate) New Delhi, the 29th March, 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 December, 2018 to the applicant who is one of the sub-contractors to the builder / Developer / Contractor of Affordable housing under PMAY Scheme.
A1. Serial No.3(i) of Notification No. 03/2019-Central Tax (Rate) New Delhi, the 29th March, 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 December, 2018 is not applicable to the applicant who is one of the sub-contractors to the builder / Developer / Contractor of Affordable housing under PMAY Scheme.
Q2. Eligibility of concessional rate of CGST at 0.75% as per the Notification No. 03/2019-Central Tax (Rate) New Delhi, the 29th March, 2019 amended from time to time.
A2. The concessional rate of CGST @ 0.75% as per entry No. 3(i) of the Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017, as amended by the Notification No. 03/2019-Central Tax (Rate) dated 29.03.2019 is not applicable to the applicant as the said entry is applicable only to the promoters, but not to the sub-contractors.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
