https://www.taxtmi.com/caselaws?id=293126 Under GST rate notifications for real estate, the applicable concession depends on whether a housing project qualifies as an ongoing project on 31 March 2019. A project commenced before that date, with the required approvals and no completion or first occupation by then, was treated as ongoing and applied the 12% rate with input tax credit and land abatement. A separate project whose sanctioning, registration formalities, and construction commencement occurred after 31 March 2019 did not meet the ongoing-project conditions and fell under the concessional 0.5% rate without input tax credit. en-us Wed, 20 Nov 2019 00:00:00 +0530 Wed, 12 Mar 2025 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293126 Under GST rate notifications for real estate, the applicable concession depends on whether a housing project qualifies as an ongoing project on 31 March 2019. A project commenced before that date, with the required approvals and no completion or first occupation by then, was treated as ongoing and applied the 12% rate with input tax credit and land abatement. A separate project whose sanctioning, registration formalities, and construction commencement occurred after 31 March 2019 did not meet the ongoing-project conditions and fell under the concessional 0.5% rate without input tax credit. Case-Laws GST Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293126