Services for construction of low cost housing units liable to 12% GST

In re Habitat Technology Group (GST AAR Kerala) i. Whether the services provided by the applicant to Sri Sathya Sai Trust for construction of low cost housing units for flood-affected individuals in Kerala fall within the ambit of Serial number (i), (v) or (va) of Notification No. 11/2017-CT(R) dated 28.06.2017 as amended by Notification No. 03/2019 – CT (R) dated 29.03.2019. The services provided by the applicant to Sri Sathya Sai Trust for construction of low cost housing units falls within the ambit of SI No. 3 (v) of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 as am...