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CRESCENT BUILDERS
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S. L. SREEPARVATHY
ABRAHAM RENN S
Pet. Counsel
Shameem Ahmed
Res. Counsel
---

Petitioner / Applicant

CRESCENT BUILDERS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Jul 12, 2022
Order No.

KER/142/2021

Citation

2022(7) TAXREPLY 6494
Original Order
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ORDER

1. M/s. Crescent Builders (hereinafter referred to as the applicant) is a Partnership firm engaged in the development and construction of residential apartments in the State of Kerala. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are the same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the notifications issued there under. 3. The Applicant requested an advance ruling on the following: 3.1. Whether the rate of 0.75% under Item No. (i) of Entry No. 3 of Notification No. 03/2019 Central Tax (Rate) can be availed in respect of those units which qualify as “Affordable Residential Apartment” ....

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