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2019 (5) TMI 493 - AAR - GSTConcessional rate of GST - supply of works contract service in respect of Original Works pertaining to construction of a Low Cost House in an AHP - Benefit of N/N. 01/2018-CentraI Tax (Rate) dated 25.01.2018 - HELD THAT:- Entry (v) (da) of Notification 01/ 2018, no-where restricts the benefit to a ‘Developer’ only. The Notification entry is qua the supply of service and not qua the person and therefore once a project qualifies as an AHP, the benefit of concessional rate of tax would be available in respect of works contract services pertaining to Low Cost Houses, irrespective of it supplied by the or the Contractor. In the subject case the project qualifies as an AHP, and the benefit of concessional rate of tax would thus be available to the applicant. The applicant will be eligible for concessional rate @ 12% in the project. The concessional rate will applicable only for residential units of upto 60 sq mts., in their project and not for commercial units.
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