GST Rate when builder enters Two agreements with customer for Sale of Apartment & Land

In re Galaxy Homes Private Limited (GST AAR Kerala) 1. M/s Galaxy Homes Private Limited (hereinafter referred to as the applicant) is engaged in the business of construction of residential apartments. They are not doing any joint venture projects but are purchasing the land in their own name and obtaining building permit in their name for constructing of apartment complex. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act 2017(hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGS...