Option of 18% GST with ITC or 7.5% GST without ITC exercised in respect of ongoing residential project is applicable for all units in entire project: AAR

.. since said option is in respect of entire ongoing project and not in respect of part of project, old rate of tax at 18 per cent [9 per cent CGST + 9 per cent SGST] with input tax credit is applicable for all apartments/villas comprised in project

Source: taxmann.com