{"id":462,"date":"2025-05-22T08:31:53","date_gmt":"2025-05-22T08:31:53","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=462"},"modified":"2025-05-22T08:31:53","modified_gmt":"2025-05-22T08:31:53","slug":"aar-maharashtra-ruling-dated-27-03-2025","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/05\/22\/aar-maharashtra-ruling-dated-27-03-2025\/","title":{"rendered":"AAR Maharashtra Ruling Dated 27\/03\/2025"},"content":{"rendered":"\n<p><strong>AAR, New promoter bound by previous 12% GST option with ITC for ongoing project:<\/strong>\u00a0<em>Case of Godrej Residency Private Limited, AAR Maharashtra Ruling Dated 27<sup>th<\/sup>\u00a0March 2025.<\/em>\u00a0AAR ruled that the new promoter, is bound by the option exercised by the previous promoter to pay GST at the effective rate of 12% with input tax credit for the sale of all residential premises in the \u201cOne Mahalaxmi\u201d project, including those already sold and those to be sold to new customers. The applicant cannot opt for the new GST rate of 5% without ITC. The one-time option is qua the project, ensuring a uniform tax rate throughout its completion, irrespective of changes in the promoters.\u00a0<a href=\"https:\/\/drive.google.com\/file\/d\/1ygxwJQZBGDHj-2BgCgRk3_1t73Nvhw5U\/view?usp=sharing\"><em>(AAR Maharashtra Ruling Dated 27\/03\/2025)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>AAR, New promoter bound by previous 12% GST option with ITC for ongoing project:\u00a0Case of Godrej Residency Private Limited, AAR [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-462","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>AAR Maharashtra Ruling Dated 27\/03\/2025 - Bhatia Bhola &amp; 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