Exemption in Construction Sector [ Entry No. 10,10A,11,41A ]

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....ure or any other original works pertaining to the "In-situ rehabilitation of existing slum dwellers using land as a resource through private participation" under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers * a civil structure or any other original works pertaining to the "Beneficiary-led individual house construction / enhancement under the Hou....

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....gle residential unit' and 'residential complex' have been defined as follows: * * "single residential unit" means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family; * "residential complex" means any complex comprising of a building or buildings, having more than one single residential unit. Thus, construction of any....

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.... consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. * The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under: * [GST payable on TDR or FSI (including additional FSI) or bot....

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....f issuance of completion certificate or first occupation of the project. Exemption Entry 41 B * Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more, * on or after 01.04.2019, for construction of residential apartments by a promoter in a project, intended f....