Page 142 - GSTL_16th July 2020_Vol. 38_Part 3

380 GST LAW TIMES [ Vol. 38
Project No. of units Total FSI Avg. FSI per % of total FSI
unit sq. Mt.
Carpet Area upto 60 sq. Mt. Per unit
Sarvasva-2 338 10820.99 32.01 30.88%
Stuti-3 286 15140.34 52.94 43.20%
Total 25961.33 74.08%
Carpet Area higher than 60 Sq.Mt. per Unit
Swaroop-6 104 9085.41 87.36 25.92%
Total 728 35046.74 48.14 100%

2. The applicant have further submitted that with effect from 25-1-2018,
Notification No. 1/2018-Central Tax (Rate), dated 25-1-2018 has inserted sub-
clause (da) to clause (v) of Entry Number 3 of Notification No. 11/2017-Central
Tax (Rate) which reads as follows.
“(da) Low-cost houses upto a carpet area of 60 square metres per house in
an affordable housing project which has been given infrastructure status
vide notification of Government of India, in Ministry of Finance, Depart-
ment of Economic Affairs vide F. No. 13-6-2009-INF, dated 30th March,
2017.”
3. They have stated that through above amendment, effective rate of
GST has been reduced from 18% (9% CGST + 9% SGST and further deduction of
1/3rd of total amount charged towards value of land making effective total rate
of 12% on total amount charged including cost of land) to 12% (6% CGST + 6%
SGST and further deduction of 1/3rd of total amount charged towards value of
land making effective total rate of 8% on total amount charged including cost of
land) for low cost housing as stated in above entry; that ‘affordable housing’ is
given infrastructure status through notification from F. No. 13/6/2009-INF, dat-
ed 30-3-2017 wherein affordable housing is defined as a housing project using at least
50% of the Flow Area Ratio (FAR)/Floor Space Index (FSI) for dwelling units with car-
pet area of not more than 60 square meters and ‘Carpet Area’ is defined as - “Carpet
Area shall have the same meaning as assigned to it in clause (k) of Section 2 of the Real
Estate (Regulation and Development) Act, 2016. ”Thus, definition of affordable
housing is dependent on carpet area and definition of carpet area is dependent
on the RERA Act, 2016.
4. The applicant has further submitted that Sector-4 is registered under
RERA Act, 2016 as three independent projects/phases : (a) Amba Township-
Sector 4 Part-A - Phase-1 (b) Amba Township-Sector 4 Part A - Phase-2 (c) Amba
Township - Sector 4 Part-B and have submitted 3 registration certificates issued
under RERA Act, 2016; that Part-B of Sector-4 is a separate project in itself and
also separately registered under RERA Act, 2016 as a “Real Estate Project”;that
‘Part B’ is independent of other projects within its Phase and Township and has
its separate facilities like parking, foyer, electricity connection, water supply etc.
The applicant has also submitted a copy of certificate of a Chartered Accountant
issued in FORM 3 as required under RERA Act, 2016 showing carpet area of each
individual unit in project ‘Part B’.
5. The applicant has submitted his view point and submissions on is-
sues on which the advance ruling is sought which is as under :

GST LAW TIMES  16th July 2020  142