https://www.taxtmi.com/caselaws?id=440247 Construction of villas was treated as construction of residential apartments by a promoter in a residential real estate project, so the amended real estate notification applied the GST rate of 7.5% with the statutory deemed one-third deduction for land. The rate applied whether the construction agreement was executed before or after the sale deed for land, and the applicant could not claim 5% on the gross amount. Supplementary pre-completion works, including structural changes, additional area and interior work, were treated as naturally bundled with the principal construction service, so their value formed part of the taxable supply and was subject to the same valuation mechanism and 7.5% rate. en-us Wed, 22 Feb 2023 00:00:00 +0530 Fri, 18 Apr 2025 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440247 Construction of villas was treated as construction of residential apartments by a promoter in a residential real estate project, so the amended real estate notification applied the GST rate of 7.5% with the statutory deemed one-third deduction for land. The rate applied whether the construction agreement was executed before or after the sale deed for land, and the applicant could not claim 5% on the gross amount. Supplementary pre-completion works, including structural changes, additional area and interior work, were treated as naturally bundled with the principal construction service, so their value formed part of the taxable supply and was subject to the same valuation mechanism and 7.5% rate. Case-Laws GST Wed, 22 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440247