Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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Rate of tax - Whether different rates of GST can be levied to affordable and non-affordable residential apartments in a single project/ building that is being developed as Residential Real Estate Project? - The AAR in this ruling clarifies that different GST rates for affordable and non-affordable residential apartments can indeed be applied within the same project. The applicable GST rates are 1.5% for affordable units and 7.5% for non-affordable units, as per the respective entries in Notification No. 11/2017-Central Tax (Rate).
Rate of tax - Whether different rates of GST can be levied to affordable and non-affordable residential apartments in a single project/ building that is being developed as Residential Real Estate Project? - The AAR in this ruling clarifies that different GST rates for affordable and non-affordable residential apartments can indeed be applied within the same project. The applicable GST rates are 1.5% for affordable units and 7.5% for non-affordable units, as per the respective entries in Notification No. 11/2017-Central Tax (Rate).
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