Benefit of reduced GST rate available for houses constructed with a carpet area of 60 sqm


Benefit of reduced GST rate available for houses constructed with a carpet area of 60 sqm

THE AUTHORITY FOR ADVANCE RULING

The Question and Ruling as follows :

Whether, under given facts and circumstances, is benefit of reduced rate as provided under Entry Number 3(v)(da) of the Notification No.11/2017-Central Tax (Rate) as amended by Notification No.01/2018-Central Tax (Rate) dated 25.01.2018, available to the applicant for houses constructed with a carpet area of 60 square metres per house?

RULING

The applicant M/s. Amba township pvt.ltd. is not eligible for the benefit of reduced rate as provided under Entry Number 3(v)(da) of the Notification No.11/2017-Central Tax (Rate) as amended by Notification No.01/2018-Central Tax (Rate) dated 25.01.2018, available for houses constructed with a carpet area of 60 square metres per house”for the reasons mentioned hereinabove.

Read Order

Tags : Judgement, GSTAdvance Ruling


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