18% GST on Construction of commercial space and No ITC : Karnataka Authority of Advance Ruling

By | March 10, 2020
(Last Updated On: March 10, 2020)

Karnataka Authority of Advance Ruling

Teamview Developers LLP

1. Whether the above rates are applicable to constructions comprising entirely of construction of commercial space. If not, what is the rate of tax applicable both with ITC and without ITC?
2. In the instant case can the applicant, the service provider of construction of commercial space utilise the ITC relating to the construction activity on supply of other goods and services?
3. Can input tax paid on inputs relating to construction activity i.e. on construction of buildings / built up space be utilised against the output tax payable on letting out of the same space?
4. Is providing residential accommodation as paying guest to students outside the premises of the University / College / School campus taxable under GST? If yes, what is the rate of tax applicable?

KAR/AAR/104/2019-20 dated 30.09.2019

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