https://www.taxtmi.com/caselaws?id=396167 Concessional GST for affordable housing under the relevant notification was available only where the housing project, viewed as a whole, satisfied the prescribed infrastructure-status condition of using at least 50% of FAR/FSI for dwelling units up to 60 square metres carpet area. Part-B of Sector-4 could not be treated as an independent project because it shared common land, entrance, facilities and permissions with Part-A, and was sold as one composite project with undivided interests. Separate RERA registration did not control the GST notification. The 50% FAR/FSI test therefore had to be applied to the entire Sector-4 project, and the concessional rate was held unavailable. en-us Tue, 19 May 2020 00:00:00 +0530 Tue, 18 Mar 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396167 Concessional GST for affordable housing under the relevant notification was available only where the housing project, viewed as a whole, satisfied the prescribed infrastructure-status condition of using at least 50% of FAR/FSI for dwelling units up to 60 square metres carpet area. Part-B of Sector-4 could not be treated as an independent project because it shared common land, entrance, facilities and permissions with Part-A, and was sold as one composite project with undivided interests. Separate RERA registration did not control the GST notification. The 50% FAR/FSI test therefore had to be applied to the entire Sector-4 project, and the concessional rate was held unavailable. Case-Laws GST Tue, 19 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396167