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of <h1>GST Cut to 1% for Affordable Housing in Mumbai Region, Effective April 2019, as per GST Council Decision.</h1> The GST Council has revised the tax rates for the construction of 'Affordable Residential Apartments' in the Mumbai Metropolitan Region, effective from April 1, 2019. A reduced GST rate of 1% applies to these projects, defined as residential apartments with a carpet area not exceeding 60 square meters in metropolitan cities or 90 square meters in other areas, and a gross charge not exceeding forty-five lakhs rupees. The areas included in the Mumbai Metropolitan Region are specified in the Mumbai Metropolitan Region Development Authority Act, 1974. This clarification is issued by the Maharashtra State Commissioner of Sales Tax.
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