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‘Affordable Housing Project’ eligible for concessional GST rate @ 12% for supplies effected after 25.01.2018

May 7, 2019[2019] 105 91 (AAR - MAHARASHTRA)

GST: Where applicant undertook project of construction of residential flat (Low cost flats) having carpet area of upto or less than 60 sq. mts. and its project falls under definition of 'Affordable Housing Project', applicant's case is covered under concessional tax rate slab of 12 per cent

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