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    <title>2018 (9) TMI 974 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The ruling clarified that the tax rate on the sale of Flats/Units in affordable housing projects is 12% (8% GST after deducting the value of land). Registration under Pradhan Mantri Awas Yojana is not required if the project qualifies as an Affordable Housing Project. The applicant is eligible for Input Tax Credit subject to fulfilling conditions under the GST Act. The question regarding the tax rate on inward supply of composite works contract service was not answered as it should be raised by the supplier.</description>
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    <pubDate>Wed, 05 Sep 2018 00:00:00 +0530</pubDate>
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      <description>The ruling clarified that the tax rate on the sale of Flats/Units in affordable housing projects is 12% (8% GST after deducting the value of land). Registration under Pradhan Mantri Awas Yojana is not required if the project qualifies as an Affordable Housing Project. The applicant is eligible for Input Tax Credit subject to fulfilling conditions under the GST Act. The question regarding the tax rate on inward supply of composite works contract service was not answered as it should be raised by the supplier.</description>
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      <pubDate>Wed, 05 Sep 2018 00:00:00 +0530</pubDate>
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