GST Rate on works contract service in respect of Original Works pertaining to construction of a Low Cost House in Affordable Housing Project

In re Puranik Construction Pvt. Ltd. (GST AAR Maharastra) Question :- The question/issue before Your Honor is eligibility of Notification 01/2018-Central Tax (Rate) dated 25.01.2018 which provides for concessional rate of GST @ 12% on supply of works contract service in respect of Original Works pertaining to construction of a Low Cost House in an Affordable Housing Project’ (AHP). Answer :- The applicant will be eligible for concessional rate @ 12% in the project as per the facts as seen above. The concessional rate will be applicable only for residential units of upto 60 sq mts., in th...