https://www.taxtmi.com/caselaws?id=416835 A post-1 April 2019 residential project with no commercial apartments qualifies as a Residential Real Estate Project where commercial carpet area does not exceed 15% of total apartment carpet area; here, the project met that condition and was treated as an RREP. Apartments in a non-metropolitan location qualify as affordable residential apartments when carpet area does not exceed 90 square metres and the gross amount charged stays within the prescribed limit; the project satisfied both thresholds. As a result, construction of the flats attracts the concessional GST rate applicable to affordable residential apartments in an RREP, with land treated as one-third of the value of supply. en-us Thu, 09 Dec 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416835 A post-1 April 2019 residential project with no commercial apartments qualifies as a Residential Real Estate Project where commercial carpet area does not exceed 15% of total apartment carpet area; here, the project met that condition and was treated as an RREP. Apartments in a non-metropolitan location qualify as affordable residential apartments when carpet area does not exceed 90 square metres and the gross amount charged stays within the prescribed limit; the project satisfied both thresholds. As a result, construction of the flats attracts the concessional GST rate applicable to affordable residential apartments in an RREP, with land treated as one-third of the value of supply. Case-Laws GST Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416835