GST on construction of “Affordable Residential Apartments” in Mumbai Metropolitan Region.

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....rcular No. 37T of 2019. Mumbai, dated 17/05/2019 Subject : GST on construction of "Affordable Residential Apartments" in Mumbai Metropolitan Region. The GST Council in its 33rd and 34th Meeting has taken certain decisions for boosting Real Estate Sector in the country. To give effect to the decisions, Rate Notification No. 11, 12 and 13 of 2017 have been amended by Rate Notification No. 3....

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.... number 3, as the case may be, having carpet area not exceeding 60 square meter in metropolitan cities or 90 square meter in cities or towns other than metropolitan cities and for which the gross amount charged is not more than forty-five lakhs rupees." [See sub-clause (a) of clause (xvi) in para 4 of Explanation in Rate Notification 11 of 2017, as amended by Rate Notfn. 3 of 2019 dated 29^th Marc....