AAR: Allows benefit of concessional rate of GST for affordable housing including completion & finishing services and common amenities

Maharashtra AAR holds the applicant eligible for concessional rate of 12% (8% after deducting value of land) in respect of Affordable Housing, under Heading 9954 (Construction Service), Entry (v)(da) of Notification No. 11/2017-Central Tax (Rate); Observes that benefit of reduced rate would be available only in case of supply effected after January 25, 2018 i.e. date on which Notification No. 1/2018 – Central Tax (Rate) was issued and said benefit would be available only fo...