Taxpublishers.in - Tax Publishers Your Tax Solution Hub

SUBSCRIBE FOR FULL CONTENT


The Tax Publishers 2024 TaxPub(GST) 556 (AAR-Ker) AUTHORITY FOR ADVANCE RULING, KERALA DR. S. L. SREEPARVATHY, IRS & SHRI. K ABDUL LATHEEF, MEMBER Confident Projects Residential, In re KER/18/2023 27 June, 2023 Authorized Representative by: Lazar Dominic, Chartered Accountant JUDGMENT M/s. Confident Projects Residential, SA Road, Vytila, Ernakulam (hereinafter referred to as the applicant) is a leading builder in the State of Kerala. The applicant is engaged in the construction and development of Residential Real Estate Projects. 2. At the outset it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference herein after to the provisions of the CGST Act, Rules and Notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued there under. 3. The applicant requested advance ruling on the following: 3.1. Whether the rate mentioned Notification No. 3 of 2019 in Clause(ii) a(i) for affordable residential apartments and rate mentioned in Clause (iii) (a) (ia) for other than affordable residential apartments can be effectively levied in a single project/ building that is being developed as Residential Real Estate Project. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

2024 TaxPub(GST) 556 (AAR-Ker)

AUTHORITY FOR ADVANCE RULING, KERALA

DR. S. L. SREEPARVATHY, IRS & SHRI. K ABDUL LATHEEF, MEMBER

Confident Projects Residential, In re

KER/18/2023

27 June, 2023

Authorized Representative by: Lazar Dominic, Chartered Accountant

JUDGMENT

M/s. Confident Projects Residential, SA Road, Vytila, Ernakulam (hereinafter referred to as the applicant) is a leading builder in the State of Kerala. The applicant is engaged in the construction and development of Residential Real Estate Projects.

2. At the outset it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference herein after to the provisions of the CGST Act, Rules and Notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued there under.

3. The applicant requested advance ruling on the following:

3.1. Whether the rate mentioned Notification No. 3 of 2019 in Clause(ii) a(i) for affordable residential apartments and rate mentioned in Clause (iii) (a) (ia) for other than affordable residential apartments can be effectively levied in a single project/ building that is being developed as Residential Real Estate Project.