TNGST Act 2017-GST on construction of “Affordable Residential Apartments” in Chennai Metropolitan Planning Area- Clarification Issued.

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....T: DR. T.V. SOMANATHAN, I.A.S., COMMISSIONER OF STATE TAX 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 33^rd and 34^th GST Council Meetings, Notification Nos. 11, 12,13 and 1 of 2017 of....

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....anation in para 4 inserted vide said above Notification, to mean "a residential apartment in a project which commences on or after 1^st 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 b....