BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
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Construction services for residential units less than 60 square meters attract 12% GST rate, reduced to 8% effective rate after deducting one-third value on account of land transfer, as per Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification 03/2019-Central Tax (Rate) dated 29.03.2019, specifically under entry 3(ie)(v)(da). Commercial units less than 15% of total project area are covered under the same notification entry. The applicant's project with units below 60 square meters and commercial area less than 15% qualifies for 8% effective GST rate after land value deduction.
Construction services for residential units less than 60 square meters attract 12% GST rate, reduced to 8% effective rate after deducting one-third value on account of land transfer, as per Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification 03/2019-Central Tax (Rate) dated 29.03.2019, specifically under entry 3(ie)(v)(da). Commercial units less than 15% of total project area are covered under the same notification entry. The applicant's project with units below 60 square meters and commercial area less than 15% qualifies for 8% effective GST rate after land value deduction.
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