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    <description>Construction services for an affordable housing project qualified for the concessional GST rate where the project was approved as residential affordable housing, more than 50% of the permissible FSI was used for dwelling units with carpet area not exceeding 60 sq. m., and the relevant notification covered composite works contract supplies for low-cost houses in an infrastructure-status affordable housing project. The clarification noted that the builder must assess whether the project meets the affordable housing definition and no separate certificate is required. The concession applied only to eligible flats and only to supplies made after 25-01-2018.</description>
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