https://www.taxtmi.com/caselaws?id=760777 The amended real estate GST notification applies to construction undertaken on or after 1 April 2019 and rates depend on apartment classification and the notification's conditions. Affordable residential apartments are taxable at 1.5%, while residential apartments other than affordable units attract 7.5%; both categories may be supplied in the same project if each supply is taxed according to its own classification. Construction of commercial apartments in a real estate project other than a residential real estate project attracts GST at 18% under the relevant entry. Input tax credit on goods and services used for construction of commercial apartments is blocked under section 17, so no credit is available on the facts considered. en-us Fri, 20 Sep 2024 00:00:00 +0530 Fri, 25 Oct 2024 17:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760777 The amended real estate GST notification applies to construction undertaken on or after 1 April 2019 and rates depend on apartment classification and the notification's conditions. Affordable residential apartments are taxable at 1.5%, while residential apartments other than affordable units attract 7.5%; both categories may be supplied in the same project if each supply is taxed according to its own classification. Construction of commercial apartments in a real estate project other than a residential real estate project attracts GST at 18% under the relevant entry. Input tax credit on goods and services used for construction of commercial apartments is blocked under section 17, so no credit is available on the facts considered. Case-Laws GST Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760777