GST Rate on Affordable Residential Apartments & Sale of Villas without ITC

In re Palal Realty (GST AAR Kerala)

The rate of GST applicable on the construction of affordable residential apartments and sale of villas without the benefit of input tax credit.

1: The ruling clarifies that the rate of GST applicable to the applicant on the construction and sale of villas depends on whether the villas fall under the category of affordable residential apartments or other residential apartments. For affordable residential apartments, the rate of GST is 1.5

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