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The benefit of reduced rate would be applicable in case of only those flats which are having carpet area upto 60 sq mtrs.

Rate of tax (service)— The only issue before us is whether the construction services provided by the applicant under the project “Samanvay Residency” qualifies for the reduced CGST rate of 6% as provided in Sr. No. 3 - item (v) - sub-item (da) of Notification No. 1/2018-C.T. (Rate) dated 25-1-2018. Held that— we find that the applicant’s case is covered under the tax rate of 12%, under Heading 9954 (Construction Services), (v) (da) of above mentioned Notification No. 11/2017, as amended since the project undertaken by them falls under the definition of “Affordable Housing” as stated by them in the application. The benefit of reduced rate would be available to them only in the cases of supply effected after 25-1-2018 i.e. the date on which Notification 1/2018-Central Tax (Rate) dated 25-01-2018 was issued and the benefit of this reduced rate would be applicable in case of only those flats which are having carpet area upto 60 sq mtrs. in this scheme which is covered in the category of affordable housing. In case of other flats which have carpet area more than 60 Sq. Mtrs. the applicant would be required to pay GST at normal applicable rate.