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2021 (8) TMI 341 - AAR - GSTClassification of services - rate of GST - construction service provided by the Applicant to M/s. Provident Housing Limited under the project “Provident Neora & Provident Capella” & to M/s. Puravankara Limited under the project “Provident Parksquare” - applicability for lower rate of CGST as provided in Sl.No.3-Item (V)-sub item (da) vide N/N. 11/2017-CT (Rate) dated 28-06-2017 - HELD THAT:- Regarding the condition whether the project is an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F.No. 13/6/2009-INF, dated the 30th March, 2017, the applicant has not provided any evidence in support of his claim that the above projects are covered under the said notification. If the above projects are affordable housing projects and are given the infrastructure status as per notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F.No. 13/6/2009-INF, dated the 30th March, 2017, the contract of supply by the applicant would be covered under the Entry No. 3(v)(da) of Notification 11/2017 Central Tax (Rate) dated 28.06.2017 and liable to tax at the rate of 12%. In case the projects are not an affordable housing projects and are not given the infrastructure status as per notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F.No. 13/6/2009-INF, dated the 30th March, 2017, the contract of supply by the applicant would not be covered under the Entry No. 3(v)(da) of Notification 11/2017 Central Tax (Rate) dated 28.06.2017, but covered under Entry No. 3(xii) of Notification 11/2017 Central Tax (Rate) dated 28.06.2017 and liable to tax at the rate of 18%.
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