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ARTICLE · 02 MAY 2019

Real Estate Sector- A Dissection Of The Recent GST Changes

Vaish Associates Advocates
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On 19th March 2019, the 34th meeting of the GST Council recommended numerous rate-cuts for the real estate sector in a bid to ease the tax/compliance burden on all the concerned stakeholders.

IndiaTax
Abhishek Naik
Abhishek Naik
Surabhi Prabhudesai
Surabhi Prabhudesai
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On 19th March 2019, the 34th meeting of the GST Council recommended numerous rate-cuts for the real estate sector in a bid to ease the tax/compliance burden on all the concerned stakeholders. These changes were notified by way of multiple notifications dated 29th March 2019. This article aims to analyze in detail, the important changes brought about by the said notifications, which have come into effect from 1st April, 2019, vis-à-vis the position previously in effect.

A. Previous Position (until 31st March, 2019)

The tax rates prevailing until 31st March, 2019 allowed for complete utilization of the eligible Input Tax Credit, and the rates in force under Notification No. 11/2017-C.T.(Rate) were as under:

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