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GST - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

The works contract service for the construction of those ...

Case Laws     GST

September 30, 2020

The works contract service for the construction of those dwelling units in the RREP that are affordable residential apartments in terms of clause 4(xvi) of the Rate Notification are taxable under Entry No. 3(v)(da) of the said notification, provided the applicant does not opt for paying tax at the rate specified in (ie) or (if) of Entry No. 3. - AAR

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