AAR: Works contract service for affordable housing project taxable under Entry 3

West Bengal AAR holds that works contract service for the construction of those dwelling units in a project that are affordable residential apartments in terms of clause 4(xvi) of Notification 11/2017 Central Tax (Rate) dated June 28, 2017, as amended time to time, 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 Entry No. 3; The Applicant - promoter of a residential real estate project ...