1. Whether the dwelling units at Joyville, Virar qualify as low cost houses'? Consequentially whether the said dwelling units are eligible for the concessional rate of 12% under Entry (v) (da) of Notification No.11/2017 Central Tax (Rate) dated 28.6.2017 as amended by Notification No.1/2018-Central Tax (Rate) dated 25.01.2018 with effect from 25.01.2018?
2. Whether the benefit of concessional rate would be available to common amenities such as club house, swimming pool and amenities of like nature?
3. Whether the project of the Applicant at Joyville, Virar qualifies as an 'ongoing project under Notification No. 3/2019-Central Tax (Rate) dated 29.03.2019 so as to be eligible for the concessional rate of benefit under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017?
4. What would be the rate of Goods and Services Tax on the units at Joyville, Virar which do not qualify the criteria of 'low cost houses’? Whether 12% or 18% tax is to be levied on those units?
