https://www.taxtmi.com/caselaws?id=410763 The Advance Ruling Authority ruled that if the construction projects met the criteria for affordable housing projects with infrastructure status as per the relevant notification, the services would be taxed at 6% under CGST and SGST Acts; otherwise, the tax rate would be 9%. The Authority emphasized the conditions under the Rate Notification, focusing on works contract services, original works, and affordable housing project status to determine the applicable tax rates for the services provided by the private limited company engaged in construction contracts. en-us Fri, 30 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410763 The Advance Ruling Authority ruled that if the construction projects met the criteria for affordable housing projects with infrastructure status as per the relevant notification, the services would be taxed at 6% under CGST and SGST Acts; otherwise, the tax rate would be 9%. The Authority emphasized the conditions under the Rate Notification, focusing on works contract services, original works, and affordable housing project status to determine the applicable tax rates for the services provided by the private limited company engaged in construction contracts. Case-Laws GST Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410763