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18% GST applicable on Construction of Residential Apartments

The Kerala Authority for Advance Ruling (AAR) has recently ruled that one-third the amount charged for supply of residential apartments after construction is taxable at 18% Goods and Services Tax (GST), 9% Central Goods and Services Tax (CGST) and 9% State Goods and Services Tax (SGST). The applicant, M/s Galaxy Homes Private Limited seeked the…

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