https://www.taxtmi.com/caselaws?id=422081 The AAR Karnataka ruled that sub-contractors working for builders/developers/contractors of affordable housing under PMAY scheme are not eligible for concessional GST rate of 0.75% under Notification No.03/2019-Central Tax (Rate). The concessional rate under Serial No.3(i) applies only to promoters constructing affordable residential apartments in RREP projects commencing after April 1, 2019. Since the applicant was a sub-contractor and not a promoter, the benefit was denied without examining other details. en-us Sat, 30 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422081 The AAR Karnataka ruled that sub-contractors working for builders/developers/contractors of affordable housing under PMAY scheme are not eligible for concessional GST rate of 0.75% under Notification No.03/2019-Central Tax (Rate). The concessional rate under Serial No.3(i) applies only to promoters constructing affordable residential apartments in RREP projects commencing after April 1, 2019. Since the applicant was a sub-contractor and not a promoter, the benefit was denied without examining other details. Case-Laws GST Sat, 30 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422081