TaxTMI 
TaxTMI 
In a single Housing Project i.e RREP (Residential Real Estate Project) ,can we construct affordable residential apartments with 1 % applicable GST( being below 90 M2 & gross amount charge under 45 lakhs) & also construct non-affordable residential apartments with 5% applicable GST, or is it that Housing project (RREP) should be exclusively with all apartments in a project falling under criteria of affordable housing i.e below 90 M2 & gross amount charged under 45 lakhs) then only concessional rate of 1% is applicable ?
GST RATES FOR A CONSTRUCTION OF HOUSING PROJECT
28 Nov 2019 
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Concessional GST rate applies to individual affordable flats; mixed housing projects may include both concessional and standard-rated units.
Concessional GST of 1% for affordable housing is applied on an individual-flat basis where each flat meeting the size and gross amount thresholds qualifies. A Housing Project need not consist exclusively of such flats; mixed units can attract either the concessional rate or the higher rate depending on each unit's compliance with the eligibility tests. (AI Summary)
Concessional GST of 1% for affordable housing is applied on an individual-flat basis where each flat meeting the size and gross amount thresholds qualifies. A Housing Project need not consist exclusively of such flats; mixed units can attract either the concessional rate or the higher rate depending on each unit's compliance with the eligibility tests. (AI Summary)