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TNGST Act 2017-GST on construction of “Affordable Residential Apartments” in Chennai Metropolitan Planning Area- Clarification Issued.
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....AX Circular No. 73/2019/TNGST (RC No.22/34-GSTC/2019/A1/P&P) Dated: 28.06.2019 Sub: TNGST Act 2017-GST on construction of "Affordable Residential Apartments" in Chennai Metropolitan Planning Area- Clarification Issued. As per decision taken in the 33rd and 34th GST Council Meetings, Notification Nos. 11, 12,13 and 1 of 2017 of Central Tax Rate have been amended by Notification No. 3, 4, 5 and....
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....ential apartment in a project which commences on or after 1st April 2019, or in an ongoing project in respect of which the promoter has not exercised option in the prescribed form to pay state tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3. as the case may be, having carpet area not exceeding 60 square metre in metropolitan cities or 90 sq....