{"id":75000,"date":"2026-02-13T16:44:00","date_gmt":"2026-02-13T11:14:00","guid":{"rendered":""},"modified":"2026-02-13T16:44:00","modified_gmt":"2026-02-13T11:14:00","slug":"valuation-and-gst-on-residential-real-estate-construction-concessional-rates-allowed-for-affordable-and-other-units-subject-to-conditions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75000","title":{"rendered":"Valuation and GST on residential real estate construction: concessional rates allowed for affordable and other units subject to conditions."},"content":{"rendered":"<p>Valuation and GST on residential real estate construction: concessional rates allowed for affordable and other units subject to conditions.<br \/>Case-Laws<br \/>GST<br \/>Construction activity was held to involve both supply of goods and supply of services, and a project meeting the residential real estate project definition with under 15% commercial carpet area qualifies for concessional entries 3(i) and 3(ia); outcome &#8211; applicant may apply concessional GST rates subject to prescribed conditions. Valua<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96864\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Valuation and GST on residential real estate construction: concessional rates allowed for affordable and other units subject to conditions.Case-LawsGSTConstruction activity was held to involve both supply of goods and supply of services, and a project mee<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75000","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75000","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75000"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75000\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}