In re Tvl. Prime Expat Infra Private Limited (GST AAR Tamil Nadu)
Advance Ruling No. 09/ARA/2024 Dated 30.05.2024 – The sub item “da” of item “v” mentioned in item “ie” of SL No 3 of Notification No. 1l/2017-Central Tax {Rate) dated 28.06.2017 as amended is applicable to the applicant and the rates as mentioned against the said item ‘ie’ which is 12% (CGST 6% + SGST 6%) shall be applicable to the applicant , in respect of supply of construction services of residential flats qualifying the scheme mentioned in sub item “da” of item “v”. Further in case of supply of services involving transfer of land or undivided share of land the value of supply shall be reduced by one third making the effective rate 8%{CGST 4% + SGST 4%).
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMIL NADU
1. At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act are in parimateria and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act, 2017 would also mean a reference to the same provisions under the Tamil Nadu Goods and Services Tax Act, 2017.
