PPT on GST on Real Estate

PPT on GST on Real Estate by CA Rishabh Aggarwal

GST in the Real Estate business have various complications, so let us resolve the complications with the help of PPT on GST on Real Estate by CA Rishabh Aggarwal.

Real Estate Project:

W.e.f. 01.04.2019 projects will have to be divided into two parts:

• New Scheme
• Ongoing Scheme

New Scheme

• Construction of apartments (Residential or Affordable or Commercial) by a promoter in RREP Affordable or Commercial) by a promoter in RREP or REP which commences on after 1st April 2019 or In an ongoing project in respect of which the promoter has not exercised option to pay tax under existing GST Rates. pay tax under existing GST Rates.
• Except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or where required, by the competent authority or where required, by the competent authority or after its first occupation, whichever is earlier.

Download the PPT on GST on Real Estate by CA Rishabh by clicking the below images: