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    <title>2019 (5) TMI 493 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The Authority for Advance Ruling (AAR) ruled that the applicant is eligible for the concessional GST rate of 12% for the construction of residential units up to 60 sq. meters in their project, as per Notification 01/2018-Central Tax (Rate) dated 25.01.2018. The concessional rate does not apply to commercial units within the project.</description>
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      <description>The Authority for Advance Ruling (AAR) ruled that the applicant is eligible for the concessional GST rate of 12% for the construction of residential units up to 60 sq. meters in their project, as per Notification 01/2018-Central Tax (Rate) dated 25.01.2018. The concessional rate does not apply to commercial units within the project.</description>
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