https://www.taxtmi.com/caselaws?id=369714 The Authority for Advance Ruling (AAR) in Madhya Pradesh determined that the applicant, a government entity wholly owned by the Government of Madhya Pradesh, is liable to pay an 18% tax rate on works contract services, as opposed to the concessional 12% rate. The ruling specified that the projects undertaken were for business purposes, thus attracting a tax rate of 18% (9% Central tax and 9% State tax) under the GST Act. The decision remains valid unless declared void under applicable GST provisions. en-us Tue, 18 Sep 2018 00:00:00 +0530 Wed, 05 Mar 2025 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369714 The Authority for Advance Ruling (AAR) in Madhya Pradesh determined that the applicant, a government entity wholly owned by the Government of Madhya Pradesh, is liable to pay an 18% tax rate on works contract services, as opposed to the concessional 12% rate. The ruling specified that the projects undertaken were for business purposes, thus attracting a tax rate of 18% (9% Central tax and 9% State tax) under the GST Act. The decision remains valid unless declared void under applicable GST provisions. Case-Laws GST Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369714