TaxTMI 
TaxTMI 
SINGLE RESIDENTIAL UNIT. RATE OF TAX
X X X X Extracts X X X X
X X X X Extracts X X X X
....INGLE RESIDENTIAL UNIT. RATE OF TAX<br> Query (Issue) Started By: - Sadanand Bulbule Dated:- 27-7-2025 Last Reply Date:- 31-7-2025 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Dear experts,....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... In terms of Notification No. 20/2017 dated 22/08/2017, the composite supply of works contract to a "single residential unit otherwise than as a part of a residential complex" qualifies for 12% GST (....
X X X X Extracts X X X X
X X X X Extracts X X X X
....6% CGST + 6% SGST), subject to the following general understanding: Meaning: "A single residential unit is a self-contained residential unit designed for use, wholly or principally, for residential p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....urposes for one family." Not part of a residential complex: What is crucial to decide-if the unit is part of a layout or building with common facilities like: Common areas common water or electrici....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ty supply, clubhouse, security services, then it is generally treated as part of a residential complex, and the rate of tax @12% is not applicable. This is my perception. Experts to comment. Reply B....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y Sadanand Bulbule: The Reply: 2020 (7) TMI 110 - AUTHORITY FOR ADVANCE RULING, TAMILNADU - IN RE: M/S. JOHNSON LIFTS PRIVATE LTD. Reply By Sadanand Bulbule: The Reply: 2022 (8) TMI 1237 - AUTHORIT....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Y FOR ADVANCE RULING, KERALA - IN RE: M/S. SMARTECH ELEVATORS Reply By Shilpi Jain: The Reply: This concessional entry is no more available. Reply By Shilpi Jain: The Reply: For the period this en....
X X X X Extracts X X X X
X X X X Extracts X X X X
....try is available, your view is right.<br> Discussion Forum - Knowledge Sharing ....