Please advise rate of GST of Shop Having in Residential cum commercial project

Reply— A “Residential Real estate Project” means a „Real estate Project” in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the project.

5% GST is applicable on project in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the project. Therefore, if commercial area is less than 15% of total carpet area, 5% GST will be applicable on commercial apartments.

If your shop is not covered under above provision, 18% GST will be applicable.