https://www.taxtmi.com/caselaws?id=413275 The court ruled that the new definition of 'affordable residential apartment' does not apply to the ongoing projects of the applicant where the promoter chose to pay tax at the old GST rates. Therefore, the GST rate for advances received after 01.04.2019 remains at 8% for these projects. The court clarified that there is no option to pay tax at the reduced rates of 1% or 5% for such projects. en-us Thu, 30 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413275 The court ruled that the new definition of 'affordable residential apartment' does not apply to the ongoing projects of the applicant where the promoter chose to pay tax at the old GST rates. Therefore, the GST rate for advances received after 01.04.2019 remains at 8% for these projects. The court clarified that there is no option to pay tax at the reduced rates of 1% or 5% for such projects. Case-Laws GST Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413275