Page 145 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : AMBA TOWNSHIP PVT. LTD. 383
10. Therefore, in order to be eligible for the benefit of the aforemen-
tioned notification, the work should be for construction of low-cost houses up to
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, Department of Economic Affairs vide F. No.
13/6/2009-INF, dated the 30th March, 2017. (Affordable housing has been de-
fined as a housing project using at least 50% of FAR/FSI for dwelling units with
carpet area of not more than 60 sq. meters).
10.1 As regards condition mentioned above, we need to define the
terms - housing project, affordable housing and carpet area.
(a) Definition of a ‘housing project’ is not available under the CGST
Act, 2017 or in the notification dated 30-3-2017 of the Department of
Economic Affairs, hence it would have to be construed in generic
terms. A ‘housing project’ would mean the construc-
tion/development of a building or buildings consisting of apart-
ments, development of land into flats or apartments and selling of
the same for a consideration consisting of stair cases, lifts, common
basements, terraces, parks, play areas, common water tanks and
have common land, common facilities and common entrance.
Therefore, in generic terms, a housing project would necessarily be
a project having common facilities, common area, common en-
trance, common land etc.
(b) Affordable housing has been defined as a housing project using at
least 50% of FAR/FSI for dwelling units with carpet area (not more
than 60 sq.meters) in Notification No. 13/6/2009, dated 30-3-2017 of
the Government of India, Ministry of Finance, Department of Eco-
nomic Affairs.
(c) Carpet area means the net usable area of the apartment which in-
cludes the thickness of the internal wall but excludes balcony or ter-
race. Technically, the distance between inner walls of an apartment
is carpet area.
10.2. The arguments put forward by the applicant to support his sub-
mission as well as our view point/opinion is discussed point-wise as under :
(a) The applicant has submitted that benefit of reduced rate of tax is
provided under sub-clause (da) to clause (v) of Entry No. 3 of Noti-
fication No. 11/2017-Central Tax (Rate) based on the condition that
an affordable housing project has been given an infrastructure sta-
tus as provided under the Notification of the Government of India,
in Ministry of Finance, Department of Economic Affairs vide F. No.
13/6/2009-INF, dated 30-3-2017 and as per the said notification, a
housing project using 50% or more of the FAR/FSI for dwelling
units with carpet area upto 60 square metres has been given infra-
structure status. In this regard, we find it necessary to define a
‘housing project’. As discussed earlier, a ‘housing project’ would
mean the construction/development of a building or buildings con-
sisting of apartments, development of land into flats or apartments
and selling of the same for a consideration and could also consist of
stair cases, lifts, common basements, terraces, parks, play areas,
common water tanks and other common facilities, common area,

GST LAW TIMES  16th July 2020  145