Concessional GST rate of 0.75% on construction applies to promoter & not to sub-contractor

By editor3 Goods and Services Tax Judiciary April 30, 2022

Case Name: In re OM Construction Company (GST AAR Karnataka)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAR Karnataka, Advance Rulings

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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...

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