Case Law Details
In re Shapoorji Pallonji and Company Private Limited (GST AAR Maharashtra)
Question 1. Whether the Applicant being the Contractor at Joyville, Virar will be eligible for concessional rate of Goods and Service under Entry (v) (da) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No.01/2018-Central Tax (Rate) with effect from 25.01.2018 and discharge Goods and Services Tax at the rate of 12%?
Answer:- Yes. The applicant will be eligible for concessional rate of Goods and Service under Entry (v) (da) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No.01/2018-Central Tax (Rate) with effect from 25.01.2018 and discharge Goods and Services Tax at the rate of 12%, in respect of Affordable Housing only, as discussed above.
Question 2. Whether the building completion and finishing services be regarded as a separate service or would it be a composite supply of works contract service as covered under entry (v) (da) of Notification No. 11/2017 to avail the benefit of reduced rate of tax?
Answer:- Building completion and finishing services will not be regarded as a separate services.
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What will be the applicable GST on design services under affordable construction projects, like architectural design, structural design etc.
IF IN ONE PROJECT HALF IS AFFORDABLE HOUSES AND HALF ARE OTHER HOUSES THEN TAXATION WILL BE AS PER PROJECT OR % WILL BE DIFFERENT AS PER UNIT.