https://www.taxtmi.com/caselaws?id=409702 In an ongoing real-estate project covered by the amended GST notification regime, construction of residential apartments fell under the residuary 18% rate for both the pre-01.04.2019 and post-01.04.2019 opted periods because the project did not qualify for the concessional entries. For valuation, paragraph 2 of Notification No. 11/2017-Central Tax (Rate) mandated that land or undivided share of land be deemed at one-third of the total amount charged, and the actual pre-GST land value did not displace that fiction. For refund claims on cancellation of flats, the relevant date under Section 54 was the date of payment of tax. en-us Sun, 30 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409702 In an ongoing real-estate project covered by the amended GST notification regime, construction of residential apartments fell under the residuary 18% rate for both the pre-01.04.2019 and post-01.04.2019 opted periods because the project did not qualify for the concessional entries. For valuation, paragraph 2 of Notification No. 11/2017-Central Tax (Rate) mandated that land or undivided share of land be deemed at one-third of the total amount charged, and the actual pre-GST land value did not displace that fiction. For refund claims on cancellation of flats, the relevant date under Section 54 was the date of payment of tax. Case-Laws GST Sun, 30 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409702