Page 148 - GSTL_16th July 2020_Vol. 38_Part 3

386 GST LAW TIMES [ Vol. 38
notification dated 30-3-2017. In this context, we have to point out
that it would be irrelevant to discuss the definition of ‘real estate
project’ or the reasons or circumstances under which each phase of
a project is considered as a different project by the RERA Act or to
discuss the RERA Act in toto or how it could be applicable in the in-
stant case since we are discussing the applicability of Sr. No.
3(v)(da) of Notification No. 11/2017-Central tax (Rate) under the
provisions of the CGST Act, 2017. Further, we also do not feel the
need to borrow the definition of ‘project’ from the definition of ‘real
estate project’ (as defined in the RERA Act) and make it applicable
to a ‘housing project’ as contended by the applicant. We distinguish
the term ‘housing’ as defined in RERA Act from the term ‘housing
project’ as provided in the Notification No. 11/2017-Central Tax
(Rate), dated 28-6-2017. As discussed earlier, the representatives of
the applicants, themselves, have stated during the course of person-
al hearing that they have received common permission for entire
land housing Part-A and Part-B of Sector-4 from Gandhinagar Ur-
ban Development Authority and that the entire Sector-4 (of Amba
township) is having a common entrance, common facilities, com-
mon land etc. which includes Part-A (Phase-I and II) and Part-B.
They also stated that all units are being sold in entire project with
common undivided share of land establishing that owner of units in
Part-A and Part-B have common ownership of undivided share of
land. Under the circumstances, it would not be possible to consider
Part-B of Sector-4 (of Amba township) as a standalone housing pro-
ject. It is also seen from the submission made by the applicant that
74.08% of the FSI of Part-B of the township of Sector-4 has been
used for constructing units with a carpet area of upto 60 sq meters
which cannot be denied. However, since Part-B of Sector-4 of town-
ship cannot be considered as a standalone housing project and since
50% of FAR/FSI of the entire housing project of Sector-4 (of Amba
township) which comprises of Part- A and Part-B has not been used
for construction of dwelling units with carpet area of not more than
60 sq.meters (as per the requirement in Notification No. 13/6/2009,
dated 30-3-2017 of the Government of India, Ministry of Finance,
Department of Economic Affairs), the said housing project cannot
be considered as an ‘affordable housing project’ in terms of the said
notification.
(d) The applicant has also submitted that as total FSI for the project is
35046.74 square metre and out of that 25961.33 square metres of FSI
is used for units having carpet area of not more than 60 square me-
tres, 74.08% of FSI of total Part B of Sector 4 is used for affordable
housing and hence Entry No. 3(v)(da) is applicable to the appellant.
In this regard, it is observed from the submission made by the ap-
plicant that 74.08% of the FSI of Part-B of the township of Sector-4
has been used for constructing units with a carpet area of upto 60 sq
meters. However, since Part-B of Sector-4 of township cannot be
considered as a standalone housing project (for reasons discussed
earlier) and since 50% of FAR/FSI of the entire housing project of

GST LAW TIMES  16th July 2020  148