Concessional GST rate applicable on dwelling units falling under PMAY scheme

By editor3 Goods and Services Tax Judiciary October 8, 2021 1 comment

Case Name: In re Honer Developer Private Limited (GST AAR Talangana)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAR/AAAR Telangana, Advance Rulings

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Advertisement In re Honer Developer Private Limited (GST AAR Talangana) Brief facts of the case: The applicant is in the business of construction and selling of residential flats. Their current project contains (760) flats of various dimensions and they intend to sell them in the market. They have informed that some of the customers are claiming that they are eligible for the benefit of PMAY scheme and hence insisting to pay a reduced rate of tax under Notification No. 01/2018 dated: 25.01.2018. Questions raised: 1. Applicability of Notification No. 01/2018 of central tax (rate) dated: 25.0...

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