Service of Construction of Affordable Residential Apartments attracts 1.5% GST alongwith Deduction of 1/3rd of Total Supply Value: AAR [Read Order]

Service of construction - Affordable - Residential Apartments - Deduction - Supply Value - AAR - taxscan

The Kerala Authority for Advance Ruling (AAR) ruled that 1.5 % rate of GST is applicable for services of construction of affordable residential apartments and 7.5% for residential apartments other than affordable residential apartments and (Goods and Services Tax) GST for construction services will be charged after deduction of 1/3rd towards value of land and…

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