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Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Benefit of Exemption from GST - affordable housing - The project referred to in the instant application which is currently under construction by the applicant is a Residential Real Estate Project (RREP) - The apartments in the said project qualify as affordable residential apartment as defined under the aforesaid notification - GST rate to be charged from customers for sale of flats in the said project, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier, shall be 1.5% (0.75% CGST and 0.75% SGST), as further reduced by 1/3rd to factor in the value of land. - AAR
Benefit of Exemption from GST - affordable housing - The project referred to in the instant application which is currently under construction by the applicant is a Residential Real Estate Project (RREP) - The apartments in the said project qualify as affordable residential apartment as defined under the aforesaid notification - GST rate to be charged from customers for sale of flats in the said project, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier, shall be 1.5% (0.75% CGST and 0.75% SGST), as further reduced by 1/3rd to factor in the value of land. - AAR
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