https://www.taxtmi.com/caselaws?id=426126 The AAR Telangana ruled that the applicant's project falls under the new GST scheme as they did not opt for the old scheme by the deadline. The developer must pay CGST/SGST at 0.5% each for affordable residential apartments (carpet area less than 60 sq. mts) and 2.5% each for other residential apartments without ITC. Tax on the landowner's share must be paid by the applicant as developer-promoter liability, not under RCM. Daily wage labor engaged as employees is not taxable, but manpower supply services attract 18% GST payable by the supply agency. en-us Thu, 14 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426126 The AAR Telangana ruled that the applicant's project falls under the new GST scheme as they did not opt for the old scheme by the deadline. The developer must pay CGST/SGST at 0.5% each for affordable residential apartments (carpet area less than 60 sq. mts) and 2.5% each for other residential apartments without ITC. Tax on the landowner's share must be paid by the applicant as developer-promoter liability, not under RCM. Daily wage labor engaged as employees is not taxable, but manpower supply services attract 18% GST payable by the supply agency. Case-Laws GST Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426126