Affordable housing GST eligibility clarified for Mumbai Metropolitan Region projects under amended rate notifications. Lower GST rate of 1% applies to construction services of affordable residential apartments where the project commences on or after 1 April 2019 or is ongoing without the promoter exercising the prescribed option; eligibility requires carpet area not exceeding 60 square metres in metropolitan cities (90 square metres elsewhere) and the gross amount charged within the Notification's ceiling. 'Mumbai Metropolitan Region' for applying the metropolitan threshold comprises the areas listed in Schedule I of the Mumbai Metropolitan Region Development Authority Act, 1974, as amended.
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Provisions expressly mentioned in the judgment/order text.
Affordable housing GST eligibility clarified for Mumbai Metropolitan Region projects under amended rate notifications.
Lower GST rate of 1% applies to construction services of affordable residential apartments where the project commences on or after 1 April 2019 or is ongoing without the promoter exercising the prescribed option; eligibility requires carpet area not exceeding 60 square metres in metropolitan cities (90 square metres elsewhere) and the gross amount charged within the Notification's ceiling. "Mumbai Metropolitan Region" for applying the metropolitan threshold comprises the areas listed in Schedule I of the Mumbai Metropolitan Region Development Authority Act, 1974, as amended.
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