Relevant date for GST refund in case of cancellation of residential flats by any customer

In re VKL Builders India Private Ltd. (GST AAR Kerala)

a. What is the rate of tax for services provided to the customers for the period 01.07.2017 to 31.03.2019 as per Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 as amended?

The services of construction of all the 12 different types of residential apartments as mentioned in the question in the project-Santhi Homes, Pothencode during the period from 01.07.2017 to 31.03.2019 is liable to GST at the rate of 18

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