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    <title>12% GST Rate Applies to Works Contract Services for Affordable Housing Projects, Not Limited to Developers.</title>
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    <description>Concessional rate of GST - supply of works contract service in respect of Original Works pertaining to construction of a Low Cost House in an AHP - Notification 01/ 2018, no-where restricts the benefit to a ‘Developer’ only. The Notification entry is qua the supply of service and not qua the person - Benefit of reduced rate of GST @12% allowed.</description>
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      <description>Concessional rate of GST - supply of works contract service in respect of Original Works pertaining to construction of a Low Cost House in an AHP - Notification 01/ 2018, no-where restricts the benefit to a ‘Developer’ only. The Notification entry is qua the supply of service and not qua the person - Benefit of reduced rate of GST @12% allowed.</description>
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