12% GST on Construction Services of low-cost Housing Units for flood-affected individuals in Kerala - AAR

12% GST on Construction Services of low-cost Housing Units for flood-affected individuals in Kerala - AAR

THE AUTHORITY OF ADVANCE RULING

The Question and Ruling as follows : 1. Whether the services provided by the applicant to Sri Sathya Sai Trust for construction of low cost housing units for flood-affecting individuals in Kerala fall within the ambit of Serial Number (i), (v) or (va) of Notification No.11/2017- CT(R) dated 28.06.2017 as amended by Notification No. 3/2019- CT(R) dated 29.03.2019. Ans. The Services provided by the applicant to Sri Sathya Sai Trust for constuction of low cost housing units fall within the ambit of SL.No. 3(v) of the Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017 as amended and is liable to GST at the rate of 12% [6% CGST and 6% SGST]. 2. Whether services by the applicant are otherwise exempt from whole or part of GST leviable thereon by Notification 12/2017- CT (R) dated 28.06.2017 as amended. Ans. No.