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GST Rate on affordable residential apartments & other than affordable residential apartments
Case Law Details
- Case Name
- In re Crescent Builders (AAR Kerala)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Kerala, Advance Rulings
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In re Crescent Builders (AAR Kerala)
Rate of tax applicable for services of construction of affordable residential apartments is 1.5% and 7.5% for services of construction of residential apartments other than affordable residential apartments.
Question 1: Whether the rate of 0.75% under Item No. (i) of Entry No. 3 of Notification No. 03/2019 Central Tax (Rate) can be availed in respect of those units which qualify as “Affordable Residential Apartment” in a Residential Real Estate Project” when the project consists of both “Affordable Residential Apartments” as...
HI Team, I bought an affordable flat in gurgaon in 2017 I paid booking amount and in 2019 July -August I paid the whole amount in one go. Builder has charged 8% GST on me despite the guidleline says that after 31st Mach 2019 GST 1% applicable on affordable housing Non ITC but still builder is not ready to refund the GST amount please advise.