GST Liability & Rates on Construction, Maintenance & Exemptions: AAR Ruling

In re Om Prakash Mahawar (GST AAR West Bengal) The West Bengal Authority for Advance Ruling has issued a clarification on Goods and Services Tax (GST) implications for a proposed Hotel-cum-Shopping and Multiplex project, which includes residential flats, to be developed on a 99-year lease from West Bengal Housing Infrastructure Development Corporation Ltd. (WBHIDCO). The ruling addresses queries regarding GST liability on construction work, applicable rates, land value deductions, and maintenance charges. The applicant, Mr. Om Prakash Mahawar, intends to acquire land from WBHIDCO, a Government...