Query for concessional rate of gst of 8% introduced for affo

Hi,

There was a notification dtd. 25th Jan 2018 reducing rate of GST on housing sector to 12% (effective rate after reducing 1/3rd of land coming to 8%).

The said notification extended benefit of reduced rate to housing projects which have been granted infrastructure status as per notification no. 13/06/2009 dtd 31st March 2017.

In the said notification Infrastructure status has been awarded to Affordable Housing Project and same has been defined as a housing project using at least 50% of Floor Area Ratio/Floor Space Index for dwelling units with carpet area of not more than 60 sq mtr.

So my doubt is whether this notification gets automatically applied to every project having dwelling size upto 60 sq mtr and we can take benefit by charging reduced rate of GST to customers or do we need to apply to get infrastructure status with any appropriate authority and then take the benefit of reduced rate?

A project shall be considered for notification if it fulfils all of the following conditions, namely: —

(a)		the project shall have prior sanction of the competent authority empowered under the Scheme of Affordable Housing in Partnership framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;

(c)		the project shall be on a plot of land which has a minimum area of one acre;
(d)		at least thirty per cent of the total allocable rentable area of the project shall comprise of affordable housing units of EWS category;
(e)		at least sixty per cent of the total allocable rentable area of the project shall comprise of affordable housing units of EWS and LIG categories;
(f)		at least ninety per cent of the total allocable rentable area of the project shall comprise of affordable housing units of EWS, LIG and MIG categories;
(g)		the remaining ten per cent or less of the total allocable rentable area of the project may comprise of other residential or commercial units;
(h)		the layout and specifications including design of the project to be developed and built shall be approved by the State or Union territory Government or its designated implementing agency;