Keralam Authority for Advance Ruling 28 May 2021, KER/117/2021 (1. The applicant is liable to pay GST at the rate of 1.5% [0.75% - CGST + 0.75%- SGST] in respect of the services of construction of affordable residential apartments as per entry at Item (i) and at)

KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX DEPARTMENT TAX TOWER, THIRUVANANTHAPURAM BEFORE THE AUTHORITY OF: Shri. Sivaprasad .S, IRS & Shri. Senil A.K. Rajan. MIs. Dharmic Living Private Ltd (hereinafter referred to as the applicant) is a company registered in Tamilnadu and engaged in the promotion of gated community villas the State of Kerala for the prospective villa buyers.