Affordable Housing Construction Taxable Under Entry No. 3(v)(da) Unless Opting for Rates in (ie) or (if.

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....The works contract service for the construction of those dwelling units in the RREP that are affordable residential apartments in terms of clause 4(xvi) of the Rate Notification are taxable under Entry No. 3(v)(da) of the said notification, provided the applicant does not opt for paying tax at the rate specified in (ie) or (if) of Entry No. 3. - AAR....