Concessional rate of GST - supply of works contract service in ...
12% GST Rate Applies to Works Contract Services for Affordable Housing Projects, Not Limited to Developers.
May 7, 2019
Case Laws GST AAR
Concessional rate of GST - supply of works contract service in respect of Original Works pertaining to construction of a Low Cost House in an AHP - Notification 01/ 2018, no-where restricts the benefit to a ‘Developer’ only. The Notification entry is qua the supply of service and not qua the person - Benefit of reduced rate of GST @12% allowed.
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