The construction of Airport Authority of India residential colony for self use or their staff/ employees at Devenhalli, near Kempegowda International Airport, Bengaluru by the applicant for Airport Authority of India attracts tax at the rate of 12%.
Authority for Advance Ruling — Construction of residential colony – The applicant is engaged in construction of residential and commercial complexes. The applicant has sought an advance ruling as to what is the applicable GST rate on construction of AAI residential colony at De venhalli, near Kempegowda International Airport, Bengaluru by the applicant for Airport Authority of India.
Held that:- The Hon’ble Authority for Advance Ruling held that the construction of Airport Authority of India residential colony for self use or their staff/ employees by the applicant for Airport Authority of India attracts tax at the rate of 12% as per Notification No. 11/2017 – CTR dated 28-06-2017 as amended by Notification No.24/2017 dated the 21.09.2017.
The construction of Airport Authority of India residential colony for self use or their staff/ employees at Devenhalli, near Kempegowda International Airport, Bengaluru by the applicant for Airport Authority of India attracts tax at the rate of 12%.
Authority for Advance Ruling — Construction of residential colony – The applicant is engaged in construction of residential and commercial complexes. The applicant has sought an advance ruling as to what is the applicable GST rate on construction of AAI residential colony at De venhalli, near Kempegowda International Airport, Bengaluru by the applicant for Airport Authority of India.
Held that:- The Hon’ble Authority for Advance Ruling held that the construction of Airport Authority of India residential colony for self use or their staff/ employees by the applicant for Airport Authority of India attracts tax at the rate of 12% as per Notification No. 11/2017 – CTR dated 28-06-2017 as amended by Notification No.24/2017 dated the 21.09.2017.