Affordable Housing Construction Services Under 12% GST; Standard Rate Applies for Flats Over 60 Sqm (Heading 9954.

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Full Text of the Document

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....Rate of GST - construction services - Affordable Housing - The applicant’s case is covered under the tax rate of 12%, under Heading 9954 (Construction Services) - In case of other flats which have carpet area more than 60 sq.mtrs. the applicant would be required to pay GST at normal applicable rate.....