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    <title>2023 (1) TMI 87 - AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>The AAR Gujarat declined to rule on GST rates for a real estate project due to insufficient documentation. While the project qualified as a Residential Real Estate Project (RREP) since commercial shop carpet area was less than 15% of total carpet area, the AAR could not determine applicable GST rates (1% for affordable residential apartments, 5% for other residential apartments and commercial shops) without proper legal documents establishing gross consideration amounts, carpet areas, and charge breakdowns. The ruling was refused pending submission of adequate supporting documentation.</description>
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    <pubDate>Fri, 30 Dec 2022 00:00:00 +0530</pubDate>
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      <description>The AAR Gujarat declined to rule on GST rates for a real estate project due to insufficient documentation. While the project qualified as a Residential Real Estate Project (RREP) since commercial shop carpet area was less than 15% of total carpet area, the AAR could not determine applicable GST rates (1% for affordable residential apartments, 5% for other residential apartments and commercial shops) without proper legal documents establishing gross consideration amounts, carpet areas, and charge breakdowns. The ruling was refused pending submission of adequate supporting documentation.</description>
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      <pubDate>Fri, 30 Dec 2022 00:00:00 +0530</pubDate>
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