https://www.taxtmi.com/caselaws?id=780224 GST classification of a service apartment project depends on whether the apartments are intended for residential use under the sanctioned plan and competent authority approval. Here, the land restriction limited the project to hotel-cum-convention and other commercial uses, excluding residential units, and the municipal authority sanctioned the plan for a service apartment building. Although the project was registered with WBRERA as residential, that registration did not change the project's underlying character for GST purposes. The apartments were therefore treated as commercial apartments, and the construction was classified as construction services of commercial buildings. en-us Fri, 17 Oct 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780224 GST classification of a service apartment project depends on whether the apartments are intended for residential use under the sanctioned plan and competent authority approval. Here, the land restriction limited the project to hotel-cum-convention and other commercial uses, excluding residential units, and the municipal authority sanctioned the plan for a service apartment building. Although the project was registered with WBRERA as residential, that registration did not change the project's underlying character for GST purposes. The apartments were therefore treated as commercial apartments, and the construction was classified as construction services of commercial buildings. Case-Laws GST Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780224