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To get the benefit of GST concession of the affordable residential apartment please note that the appartment should not have a carpet area exceeding 60 sqm in metropolitan cities and 90 sqm in other places. Will the internal walls of the apartment, balcony or verandah be included 60/90 sq meter?
The reply is that “carpet area” means the net usable floor area of an apartment, excluding the area covered by the external walls, areas under services shafts, exclusive balcony or verandah area and exclusive open terrace area, but includes the area covered by the internal partition walls of the apartment. “Carpet area” is defined in clause (k) of section 2 of the RERA, 2016 and the same has been adopted in the notification.