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In case of an area sharing arrangement between a Landowner-Promoter and a Developer-Promoter incharged to him by the Developer-Promoter on such supply? Whether the LandownerPromoter shall be entitled to avail ITC on any other services or goods used by him in furtherance of his business (such as brokerage on sales etc.)? a New Project undertaken on or after 1/4/2019, whether the new rate of 1% or 5% is applicable in case of the Landowner-Promoter who sells the under-construction premises before c

The new effective rates of 1% and 5% without ITC are applicable to the apartments

Residential Real Estate Project (RREP) shall mean a REP in which the carpet area of the commercial apartments is not more than 15% of the total carpet area of all the apartments in the REP (Clause xix). “Carpet area” shall have the same meaning as assigned to it in clause (k) of Section 2 of the RERA, 2016. Whether non-saleable areas such as society office, club house, etc., are to be taken into consideration for determining 15% for deciding whether the project is RREP or not?

The term “Residential Real Estate Project

In the formula prescribed under first proviso to Entry 41A of the Notification 12/2017- CT (R), as amenFSI (including additional FSI) or both shall be taken only in respect of un-booked apartments as on the date of issuance of Completion Certificate or first occupation of the project for the purpose of formula?ded by Notification 4/2019 CT (R), what rate shall be taken to determine the value to be ascribed to the “GST Payable on TDR or FSI or both for construction of the residential apartments i

The GST on the transfer of development rights

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