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- Whether concessional GST rate available for Construction of affordable residential apartments to promotor can also be availed by sub-contractor ?
Whether concessional GST rate available for Construction of affordable residential apartments to promotor can also be availed by sub-contractor ?
TRT-2026-526
Issue Favourable to Tax Payer ?:- no
Held - It could be seen from the column 3 (description of the service) of entry number 3(i) of the principal notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended by the Notification No.3/2019-Central Tax (Rate) dated 29.03.2019, effective from 01.04.2019 that, the concessional rate of 0.75% CGST is applicable only to the promoter in respect of the Construction of affordable residential apartments in a Resid.....
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