https://www.taxtmi.com/caselaws?id=755134 AAR Tamil Nadu ruled that construction services for residential units below 60 square meters qualify for concessional GST rate under Notification 11/2017-Central Tax (Rate). The applicant's project, with all units under 60 sq mts and commercial area less than 15% of total project area, attracts 12% GST rate. For services involving land transfer, value reduces by one-third, making effective rate 8% applicable to the construction services provided. en-us Thu, 30 May 2024 00:00:00 +0530 Wed, 07 May 2025 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755134 AAR Tamil Nadu ruled that construction services for residential units below 60 square meters qualify for concessional GST rate under Notification 11/2017-Central Tax (Rate). The applicant's project, with all units under 60 sq mts and commercial area less than 15% of total project area, attracts 12% GST rate. For services involving land transfer, value reduces by one-third, making effective rate 8% applicable to the construction services provided. Case-Laws GST Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755134