AAR held that the applicant's proposed B+G+31 service apartment...

AAR held that the applicant's proposed B+G+31 service apartment constitutes construction of commercial buildings and not multi-storied residential construction for tax classification purposes. The Authority found that statutory rate notifications permit the use of a building to be declared to RERA or the competent authority, and where the competent authority has classified the project as residential this does not override the substantive nature of the project; here the competent municipal authority's classification does not render the project residential. Having regard to the RERA definition of "apartment," the project's character and the competent authority's role, the service apartment falls within construction services of commercial buildings.