AAR: Construction of low-cost housing units under a rehabilitation project for flood victims, taxable at 12%

Kerala AAR holds that services provided by Habitat Technology Group (‘Applicant’) for construction of low-cost housing units for flood affected individuals in Kerala is a works-contract falling under SI no. 3(v) of Notification no. 11/2017-CT and is liable to GST at the rate of 12%; Notes that Applicant is NGO having sustainable building solutions and green and humane architecture, is registered as a Charitable Society with special focus on environment friendly constructi...