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Services provided by sub-contractor related to affordable housing project is taxable @ 12% under S.No.3(v)(da) of the notification no.11/2017-CT(Rate) dated 28.06.2017 w.e.f. 25.01.2018

Rate of Tax — Applicant is engaged in the business of providing Works Contract Services more particularly construction services. The benefit of reduced rate would be available to them only in the cases of supply effected after 25.01.2018 i.e. the date on which Notification 1/2018-Central Tax (Rate) was issued and the benefit of this reduced rate would be applicable in case of only those flats which are of carpet area upto 60 sq mtrs., in the scheme, which is covered in the category of affordable housing. — Yash Nirman Engineers & Contractor, In Re… [2019] 15 TAXLOK.COM 094 (AAR-Maharashtra)