https://www.taxtmi.com/caselaws?id=409699 Under the real estate GST notification, the option to continue the old rate for an ongoing project had to be exercised for the project as a whole, not for selected villas or units. The AAR read the notification with the statutory real estate definitions and CBIC clarifications and held that even where parts of the project had separate approvals or bookings, the project remained one integrated ongoing project for the option. It therefore applied to all apartments or villas in that project. The ruling also held that an advance ruling binds only the applicant and the jurisdictional officer concerned, and only on the same facts, law, and circumstances. en-us Fri, 28 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409699 Under the real estate GST notification, the option to continue the old rate for an ongoing project had to be exercised for the project as a whole, not for selected villas or units. The AAR read the notification with the statutory real estate definitions and CBIC clarifications and held that even where parts of the project had separate approvals or bookings, the project remained one integrated ongoing project for the option. It therefore applied to all apartments or villas in that project. The ruling also held that an advance ruling binds only the applicant and the jurisdictional officer concerned, and only on the same facts, law, and circumstances. Case-Laws GST Fri, 28 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409699