https://www.taxtmi.com/forum/issue?id=120294 Applicability of the concessional GST rate to a composite supply of works contract depends on whether the delivered property qualifies as a single residential unit under Notification No. 20/2017. A single residential unit is a self contained dwelling designed principally for use by one family; presence of shared facilities such as common areas, centralized utilities, clubhouse or security typically indicates the property is part of a residential complex and therefore not eligible for the concession. en-us Sun, 27 Jul 2025 10:54:28 +0530 Thu, 31 Jul 2025 04:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120294 Applicability of the concessional GST rate to a composite supply of works contract depends on whether the delivered property qualifies as a single residential unit under Notification No. 20/2017. A single residential unit is a self contained dwelling designed principally for use by one family; presence of shared facilities such as common areas, centralized utilities, clubhouse or security typically indicates the property is part of a residential complex and therefore not eligible for the concession. Discussion-Forum GST Sun, 27 Jul 2025 10:54:28 +0530 https://www.taxtmi.com/forum/issue?id=120294