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    <title>GST on construction of “Affordable Residential Apartments” in Mumbai Metropolitan Region.</title>
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    <description>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&#039;s ceiling. &quot;Mumbai Metropolitan Region&quot; for applying the metropolitan threshold comprises the areas listed in Schedule I of the Mumbai Metropolitan Region Development Authority Act, 1974, as amended.</description>
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