https://www.taxtmi.com/caselaws?id=391127 The ruling determined that dwelling units under 60 sq. mtrs. at a real estate project qualify as 'low cost houses' and are eligible for a concessional GST rate of 12%. Common amenities linked to these units also benefit from the 12% rate, except for specific charges. The project was classified as an 'ongoing project,' meeting the necessary criteria for the concessional rate. Units exceeding 60 sq. mtrs. are subject to the standard GST rate of 18%. en-us Thu, 26 Dec 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391127 The ruling determined that dwelling units under 60 sq. mtrs. at a real estate project qualify as 'low cost houses' and are eligible for a concessional GST rate of 12%. Common amenities linked to these units also benefit from the 12% rate, except for specific charges. The project was classified as an 'ongoing project,' meeting the necessary criteria for the concessional rate. Units exceeding 60 sq. mtrs. are subject to the standard GST rate of 18%. Case-Laws GST Thu, 26 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391127