https://www.taxtmi.com/caselaws?id=397586 Construction of individual houses on identified beneficiaries' land, on a turnkey basis, did not satisfy the concessional entry for affordable residential apartments because that entry applies to a promoter's construction in a residential real estate project for sale to a buyer. The activity was therefore treated as a works contract involving construction of immovable property with transfer of goods in execution, and not as supply covered by Serial No. 3(i) of Notification No. 11/2017-Central Tax (Rate). The claimed exemption under Notification No. 12/2017-Central Tax (Rate) was also unavailable, so the supply was taxable as a works contract at the applicable rate. en-us Wed, 20 May 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397586 Construction of individual houses on identified beneficiaries' land, on a turnkey basis, did not satisfy the concessional entry for affordable residential apartments because that entry applies to a promoter's construction in a residential real estate project for sale to a buyer. The activity was therefore treated as a works contract involving construction of immovable property with transfer of goods in execution, and not as supply covered by Serial No. 3(i) of Notification No. 11/2017-Central Tax (Rate). The claimed exemption under Notification No. 12/2017-Central Tax (Rate) was also unavailable, so the supply was taxable as a works contract at the applicable rate. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397586