GST Rates on Affordable & Non-Affordable Apartments: Rajasthan AAR’s Clarification

In re Castle Realtors (GST AAR Rajasthan) Rajasthan Authority for Advance Rulings (AAR) has issued its findings on the application by Castle Realtors regarding the Goods and Services Tax (GST) rates applicable to their construction services. The services in question include various aspects of real estate development, such as construction, repair, maintenance, and renovation of residential apartments under a Real Estate Project (REP). This case brings clarity to the GST structure applicable to affordable and non-affordable apartments and commercial spaces, as specified in Notification No. 11/20...