04 August 2013
As per notification 25/2012 the following is exempted
14. Services by way of construction, erection, commissioning, or installation of original works pertaining to,- (c) low- cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the ‘Scheme of Affordable Housing in Partnership’ framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;