https://www.taxtmi.com/caselaws?id=450475 The AAR Kerala ruled that differential GST rates can be applied within a single residential real estate project. Construction services for affordable residential apartments attract 1.5% GST (0.75% CGST + 0.75% SGST) while other residential apartments attract 7.5% GST (3.75% CGST + 3.75% SGST) under Notification No. 11/2017-Central Tax (Rate). The authority clarified that both rates can be effectively levied in the same project based on apartment categorization, subject to prescribed conditions. en-us Tue, 27 Jun 2023 00:00:00 +0530 Mon, 28 Apr 2025 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450475 The AAR Kerala ruled that differential GST rates can be applied within a single residential real estate project. Construction services for affordable residential apartments attract 1.5% GST (0.75% CGST + 0.75% SGST) while other residential apartments attract 7.5% GST (3.75% CGST + 3.75% SGST) under Notification No. 11/2017-Central Tax (Rate). The authority clarified that both rates can be effectively levied in the same project based on apartment categorization, subject to prescribed conditions. Case-Laws GST Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450475