https://www.taxtmi.com/caselaws?id=399023 Works contract service for construction of dwelling units in a residential project falls within Entry No. 3(v)(da) of Notification No. 11/2017-Central Tax (Rate) where the units satisfy the statutory definition of affordable residential apartments and the project qualifies as an affordable housing project. The ruling links this treatment to carpet-area limits, project commencement before 31.03.2019, the applicable promoter option, and factual compliance such as supporting certification and booking status. On the facts found, the qualifying dwelling units met the statutory description, so the service supply was covered by the concessional notification entry, subject to the promoter not having opted for the alternative rate. en-us Mon, 28 Sep 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399023 Works contract service for construction of dwelling units in a residential project falls within Entry No. 3(v)(da) of Notification No. 11/2017-Central Tax (Rate) where the units satisfy the statutory definition of affordable residential apartments and the project qualifies as an affordable housing project. The ruling links this treatment to carpet-area limits, project commencement before 31.03.2019, the applicable promoter option, and factual compliance such as supporting certification and booking status. On the facts found, the qualifying dwelling units met the statutory description, so the service supply was covered by the concessional notification entry, subject to the promoter not having opted for the alternative rate. Case-Laws GST Mon, 28 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399023