https://www.taxtmi.com/caselaws?id=387038 The Authority for Advance Ruling determined that the works contract undertaken by the applicant, related to airport development and upgradation, is taxable at 9% under the CGST Act and 9% under the KGST Act, or at 18% under the IGST Act. The works were found not to qualify for the concessional rate under a specific notification as they were deemed to be used in commerce and business by the Airport Authority of India, rather than predominantly for other purposes. The amendments to relevant GST notifications were held not to impact the taxability of the applicant's transactions. en-us Mon, 16 Sep 2019 00:00:00 +0530 Wed, 18 Dec 2019 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387038 The Authority for Advance Ruling determined that the works contract undertaken by the applicant, related to airport development and upgradation, is taxable at 9% under the CGST Act and 9% under the KGST Act, or at 18% under the IGST Act. The works were found not to qualify for the concessional rate under a specific notification as they were deemed to be used in commerce and business by the Airport Authority of India, rather than predominantly for other purposes. The amendments to relevant GST notifications were held not to impact the taxability of the applicant's transactions. Case-Laws GST Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387038