Affordable Housing Construction Services Under 12% GST; Standard Rate Applies for Flats Over 60 Sqm (Heading 9954.
Case-Laws
GST
Rate of GST – construction services – Affordable Housing – The applicant\u2019s case is covered under the tax rate of 12%, under Heading 9954 (Construction Services) – In case of other flats which have carpet area more than 60 sq.mtrs. the applicant would be required to pay GST at normal applicable rate.
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