TMI BlogTNGST Act 2017-GST on construction of “Affordable Residential Apartments” in Chennai Metropolitan Planning Area- Clarification Issued.X X X X Extracts X X X X X X X X Extracts X X X X ..... R. T.V. SOMANATHAN, I.A.S., COMMISSIONER OF STATE TAX Circular No. 73/2019/TNGST (RC No.22/34-GSTC/2019/A1/P P) Dated: 28.06.2019 Sub: TNGST Act 2017-GST on construction of Affordable Residential Apartments in Chennai Metropolitan Planning Area- Clarification Issued. As per decision taken in the 33 rd and 34 th GST Council Meetings, Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lause (a) of the clause (xvi) under explanation in para 4 inserted vide said above Notification, to mean a residential apartment in a project which commences on or after 1 st April 2019, or in an ongoing project in respect of which the promoter has not exercised option in the prescribed form to pay state tax on construction of apartments at the rates as specified for item (ie) or (if) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ette 4. In view of the above, it is hereby notified that for the purpose of the notification referred 3 rd cited above in respect of levy of reduced rate of one percent for the supply of services of construction of affordable residential apartment in a Residential Real Estate Project, the Metropolitan City of Chennai, means the Chennai Metropolitan Planning Area as defined in the Tami ..... X X X X Extracts X X X X X X X X Extracts X X X X
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