The activity of construction of individual residential houses on the land belonging to the individual beneficiaries is taxable at 12 percent

Last updated: 10 September 2020
Quick Summary
The Kerala Authority for Advance Ruling has determined that the construction of individual residential houses on land owned by beneficiaries is subject to a 12% Goods and Services Tax (GST). This ruling clarifies that such construction activities do not fall under the definition of affordable residential apartments within a real estate project intended for sale. Instead, they are classified as composite supply of works contract for single residential units.

Court :
Kerala AAR

Brief :

Citation :
ADVANCE RULING No. KER/93/2020

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

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