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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 : Once a project qualifies as an Affordable Housing Project, the benefit of concessional rate of tax @ 12 percent would be available in respect of works contract services pertaining to Low Cost Houses, irrespective of it being supplied by the Developer or the Contractor

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