Advance ruling on GST rate for a real estate project was rejected for lack of documents proving notification conditions.

An advance ruling application on GST rate applicability for a real estate project was found not maintainable because the applicant did not produce adequate documentary support to verify the project's classification and the conditions under the relevant GST notifications. The Authority noted that essential facts such as carpet area, consideration, and satisfaction of notification-based requirements were not established on the record, so the substantive rate questions for affordable residential apartments, non-affordable residential apartments, and commercial units could not be examined. No ruling on the GST rates was pronounced.

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Issues: Whether the application seeking advance ruling was maintainable in the absence of sufficient supporting documents to decide the rate of GST applicable to the project.

Analysis: The application was founded on the classification of the project as a residential real estate project and on the applicability of different GST rates to affordable residential apartments, non-affordable residential apartments, and commercial units. The Authority noted that the applicant had not produced adequate documentary support to establish the exact carpet area, consideration, and satisfaction of the conditions prescribed under the relevant GST notifications. The claim that the project satisfied the statutory and notification-based requirements was therefore not verifiable on the record before the Authority.

Conclusion: The application was held to be not maintainable and no advance ruling on the substantive GST rate questions was pronounced.

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