Construction Services: GST Rate Clarification for Residential Flats by AAR Tamil Nadu

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 ite...