Levy of GST— In the instant case, the applicant have sought Advance Ruling on the following question:-

Whether the units in the Impugned Project with carpet area not exceeding 90 square meters and value not exceeding Rs. 45 Lakhs, be considered an Affordable Residential Apartment, based on its location within the revenue district of Kanchipuram, which is distinct and outside the jurisdiction of the revenue district of Chennai and hence considered as "Non-Metropolitan Cities" in terms of Notification No. 11/2017 - Central Tax (Rate), dated 28.06.2017 r/w Notification 3/2019 CT(Rate).

The applicant has submitted the copy of application in Form GST ARA-01 and also submitted a copy of Challan evidencing payment of application fees of Rs.5.000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017.

The applicant has stated that they are in the development and promotion of residential apartments. They are taking up projects especially in the extended Greater Chennai Corporation Limits., namely, Rajakilpakkam, Tamabram etc.

Held that— It is ruled that the units in the impugned Project is within the Chennai Metropolitan area and hence the same cannot be considered as located in city or town "other than Metropolitan Cities" in terms of Notification No. 11/2017 - Central Tax (Rate), dated 28.06.2017 r/w Notification 3/2019 CT(Rate).