Is the supply of low income housing zero-rated or not?

In the recent case of The Commissioner for the South African Revenue Services v Amawele Joint Venture CC (Amawele), the Supreme Court of Appeal (SCA) considered whether the three housing projects under the Emergency Assistance Programme (EAP) and the Rectification and Revitalisation Programme (RRP), undertaken by Amawele for the KwaZulu-Natal Provincial Department of Human Settlements (Department), were zero-rated supplies in terms of section 11(2)(s) read with section 8(23) of the Value Added Tax Act (VAT Act).
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