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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        The AAR determined that the applicant's residential project did not fully qualify as an 'ongoing project' under the GST notification. Only towers A, B, and C were eligible for the 12% GST rate (net 8% after land deduction) with input tax credit, subject to specified conditions. Projects initiated after 01.04.2019 were ineligible for the previous tax structure, requiring developers to choose between 1% (affordable housing) or 5% (without input tax credit) tax rates. The ruling partially allowed the applicant's original tax treatment, limiting the preferential GST rate to specific towers while excluding the remaining project components.

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