GST Rate on works contract service in respect of Original Works pertaining to construction of a Low Cost House in Affordable Housing Project

:- The question/issue before Your Honor is eligibility of Notification 01/2018-Central Tax (Rate) dated 25.01.2018 which provides for concessional rate of GST @ 12% on supply of works contract service in respect of Original Works pertaining to construction of a Low Cost House in an Affordable Housing Project' (AHP).

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