https://www.taxtmi.com/forum/issue?id=116791 The GST for distribution of multiple residential units in a single deed between partners is assessed on a per-unit basis; if each unit individually meets the qualifying conditions for the concessional residential rate, that rate applies to each unit even where aggregate area or value of all units exceeds the thresholds. Recording the carpet area and value of each unit in the agreement supports this per-unit assessment. en-us Wed, 14 Oct 2020 12:16:18 +0530 Thu, 23 Jan 2025 15:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116791 The GST for distribution of multiple residential units in a single deed between partners is assessed on a per-unit basis; if each unit individually meets the qualifying conditions for the concessional residential rate, that rate applies to each unit even where aggregate area or value of all units exceeds the thresholds. Recording the carpet area and value of each unit in the agreement supports this per-unit assessment. Discussion-Forum GST Wed, 14 Oct 2020 12:16:18 +0530 https://www.taxtmi.com/forum/issue?id=116791