The Ideal Construction, In re
Date: September 5, 2018
Subject Matter
For affordable Housing Projects, registration under Pradhan Mantri Awas Yojana is not required to avail the concessional GST rate of 8%
Summary
The applicant (Ideal Construction) is a partnership firm duly registered under GST. The nature of business of the firm is that of builders and developers. The said firm is desirous to undertake an affordable housing project in Kolhapur. The land requ…
1. The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and MGST Act"] by THE IDEAL CONSTRUCTION, the applicant, seeking an advance ruling in respect of the following questions : 1. What is the rate of tax to be levied on the sale of Flats/Unit…