AAR: Concessional rate of 12% GST for ‘Affordable Housing Scheme’, not restricted to Developer

Maharashtra AAR holds a contractor (applicant) eligible for concessional rate of 12% [CGST+SGST] under ‘Affordable Housing’ project (AHP) as per Sr. No. 3(v)(da) of Notification 01/2018-Central Tax (Rate) dated January 25, 2018, covered under Heading 9954 as ‘Construction services’, for residential units of up to 60 sq. mtrs.; States that applicant’s project falls under the definition of AHP as per Sl.no 3(v)(da) of Notification No. 1/2018-Central Tax (Rate) and cla...