Page 146 - GSTL_16th July 2020_Vol. 38_Part 3

384 GST LAW TIMES [ Vol. 38
common land and common entrance and therefore, in generic
terms, a housing project can be defined as a project having common
facilities, common entrance, common area, common land etc. The
benefit of the said notification would be available to the applicant
subject to the condition that he builds a housing project using 50%
or more of the FAR/FSI for dwelling units with carpet area upto 60
square metres.
(b) The applicant has also submitted that he is developing a township,
which is a continuous process and not limited to one or two phases
of development; that entire area of a township cannot be considered
for arriving at 50% or more FSI as required under the Notification
dated 30-3-2017,; that a project is complete project in itself which is
independent of other projects (within township) which are either
completed before, during or after completion of Part B of Sector 4;
that as township is a continuous development process, it is not hav-
ing any fixed total area under development and hence it could not
have a fixed FSI as required under the notification dated 30-3-2017;
that a township is different from a standalone housing project
which is undertaken for a particular class of people and shall com-
prise of houses for all sections of the society; that a township is an
integration of various projects for different types of people of socie-
ty i.e. higher, middle and weaker class of people; thus, Part-B is in-
dependent project for affordable housing and total FSI of Part-B
should be considered as denominator to arrive at 50% as required
under notification dated 30-3-2017. In this regard, it is to mention
that the representatives of the applicant have submitted during the
course of personal hearing that they have received common permis-
sion for entire land housing Part-A and Part-B of Sector-4 and that
the entire Sector-4 (of Amba township) is having a common en-
trance, common facilities, common area common land etc. and it in-
cludes Part-A (Phase-I and II) and Part-B. The applicant has submit-
ted a photocopy of the said permission received by them which con-
tains the ‘Layout plan showing proposed residential building in
Block No. 444/260.P. (Sub Plot No. R1) at Adalaj Taluka and Dis-
trict-Gandhinagar issued by the Junior Town Planner, Gandhinagar
Urban Development Authority on 16-9-2016. The said plan shows
the layout of all the proposed buildings of Part-A and Part-B as well
as the internal roads, common areas etc. Further, Table-A and Ta-
ble-B therein contains exclusive details such as the number of units
to be constructed in each building, their built-up area, total built-up
area etc. Therefore, we are of the opinion that when a common
permission has been obtained from the concerned authorities for the
entire township containing of Part-A and Part-B which is also hav-
ing a common entrance, common facilities, common land etc., then
the entire township has to be considered as a single housing project.
Thus, for a housing project to be considered a standalone housing
project, the basic condition would be to have a common entrance,
common facilities, common area, common land, etc. In the instant
case, Part-B of Sector-4 (of Amba Township) would qualify to be a
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