If nature of projects are affordable housing projects the rate of tax shall be 12% covered under the Entry No. 3(v)(da) of Notification No. 11/2017 Central Tax (Rate) and if projects are not an affordable housing projects the rate of tax shall be 18% covered under Entry No. 3(xii) of Notification No. 11/2017 Central Tax (Rate).
Authority for Advance Ruling — Construction Services – The applicant is engaged in the business of executing construction contracts. The applicant has sought advance ruling as to whether the construction service provided by the Applicant to M/s. Provident Housing Limited under the project “Provident Neora & Provident Capella” & to M/s. Puravankara Limited under the project “Provident Parksquare,” qualifies for application of lower rate of CGST @ 6% and SGST @ 6% as provided in Sl.No.3-Item (V)-sub item (da) vide Notification No. 11/2017-CT (Rate) dated 28-06-2017.
Held that:- The Hon’ble Authority for Advance Ruling held that the construction service provided by the applicant to M/s. Provident Housing Limited under the projects “Provident Neora and Provident Capella” and to M/s. Puravankara Limited under the project “Provident Parksquare,” are liable to tax at the rate of 6% under the CGST and at the rate of 12%, as provided in SI.No.3-Item (v)-sub item (da) of Notification No. 11/2017-CT (Rate) dated 28-06-2017, if the projects are affordable housing projects and are given the infrastructure status as per notification dated the 30th March, 2017, else, the services will be liable to tax at the rate of 9% under the CGST Act and at the rate of 18% as provided in SI.No.3-Item (xii) of Notification No. 11/2017-CT (Rate) dated 28-06-2017.
If nature of projects are affordable housing projects the rate of tax shall be 12% covered under the Entry No. 3(v)(da) of Notification No. 11/2017 Central Tax (Rate) and if projects are not an affordable housing projects the rate of tax shall be 18% covered under Entry No. 3(xii) of Notification No. 11/2017 Central Tax (Rate).
Authority for Advance Ruling — Construction Services – The applicant is engaged in the business of executing construction contracts. The applicant has sought advance ruling as to whether the construction service provided by the Applicant to M/s. Provident Housing Limited under the project “Provident Neora & Provident Capella” & to M/s. Puravankara Limited under the project “Provident Parksquare,” qualifies for application of lower rate of CGST @ 6% and SGST @ 6% as provided in Sl.No.3-Item (V)-sub item (da) vide Notification No. 11/2017-CT (Rate) dated 28-06-2017.
Held that:- The Hon’ble Authority for Advance Ruling held that the construction service provided by the applicant to M/s. Provident Housing Limited under the projects “Provident Neora and Provident Capella” and to M/s. Puravankara Limited under the project “Provident Parksquare,” are liable to tax at the rate of 6% under the CGST and at the rate of 12%, as provided in SI.No.3-Item (v)-sub item (da) of Notification No. 11/2017-CT (Rate) dated 28-06-2017, if the projects are affordable housing projects and are given the infrastructure status as per notification dated the 30th March, 2017, else, the services will be liable to tax at the rate of 9% under the CGST Act and at the rate of 18% as provided in SI.No.3-Item (xii) of Notification No. 11/2017-CT (Rate) dated 28-06-2017.