Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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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