GST Rates for Affordable & Other Residential Construction Services: Kerala AAR

In re Confident Projects Residential (GST AAR Kerala) Introduction: In a significant ruling by the Authority for Advance Ruling (AAR) in Kerala, the GST implications on construction services within residential real estate projects have been clarified. M/s. Confident Projects Residential, a prominent builder in Kerala, sought an advance ruling on whether different GST rates could be applied to affordable and non-affordable residential apartments within the same project. This case sheds light on the taxation nuances for mixed real estate projects under the Central Goods and Services Tax Act, 201...