https://www.taxtmi.com/caselaws?id=429305 The amended GST rate notification for construction services in real estate links tax liability to the classification of each apartment, not to whether the entire project is exclusively composed of one category. Affordable residential apartments in a Residential Real Estate Project qualify for the concessional GST rate of 0.75% under item (i) of entry 3, even if the same project also contains non-affordable residential apartments. Non-affordable residential apartments in the same project remain subject to the higher rate under the corresponding entry for such units. en-us Tue, 12 Jul 2022 00:00:00 +0530 Thu, 10 Apr 2025 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429305 The amended GST rate notification for construction services in real estate links tax liability to the classification of each apartment, not to whether the entire project is exclusively composed of one category. Affordable residential apartments in a Residential Real Estate Project qualify for the concessional GST rate of 0.75% under item (i) of entry 3, even if the same project also contains non-affordable residential apartments. Non-affordable residential apartments in the same project remain subject to the higher rate under the corresponding entry for such units. Case-Laws GST Tue, 12 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429305