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Affordable Housing qualifies for reduced CGST rate of 6%
Case Law Details
- Case Name
- In re Prajapati Developers (GST AAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
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In re Prajapati Developers (GST AAR Maharashtra)
Issue- Whether the construction services provided under the project “Prajapati Magnum” qualifies for the reduced CGST Rate of 6% as provided in SI. No 3 – item (v)- sub item (da) vide Notification 01/1018- CT (Rate) dated 25.01.2018?
Held by Authority For Advance Ruling
Low cost houses up to a carpet area of 60 .square metres per house in an affordable housing project, which has been given infrastructure status under notification F. No. 13/6/2009-INF, dated the 30th March, 2017 of MOF (DEA), attract concessional GST of 8% (the ...




