https://www.taxtmi.com/caselaws?id=799540 Post-1 April 2019 construction of non-affordable residential villas in a Residential Real Estate Project is classified as construction services under SAC 995411. Pre-completion modifications and ancillary works under the original agreement or addendum form part of that supply; separate independent works require classification by their actual nature. Entry 3(ia) applies a land-adjusted effective aggregate GST rate of 5% where consideration includes land or an undivided land share, while independent supplies follow their own classification. This regime requires tax payment through the electronic cash ledger and disallows input tax credit, including credit availed under protest; no higher-rate, credit-based option applies to new projects. en-us Fri, 10 Jul 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799540 Post-1 April 2019 construction of non-affordable residential villas in a Residential Real Estate Project is classified as construction services under SAC 995411. Pre-completion modifications and ancillary works under the original agreement or addendum form part of that supply; separate independent works require classification by their actual nature. Entry 3(ia) applies a land-adjusted effective aggregate GST rate of 5% where consideration includes land or an undivided land share, while independent supplies follow their own classification. This regime requires tax payment through the electronic cash ledger and disallows input tax credit, including credit availed under protest; no higher-rate, credit-based option applies to new projects. Case-Laws GST Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799540