https://www.taxtmi.com/caselaws?id=389074 The Authority classified Andhra Pradesh State Financial Corporation (APSFC) as a Government Entity for GST purposes, impacting the tax treatment of its construction project. Despite APSFC's argument for a 12% GST rate, the Authority determined an 18% tax rate under SAC heading No. 9954 due to APSFC's commercial activities and the office building's intended business use. The construction project was deemed a Composite Supply of Works Contract under the GST Act. en-us Wed, 03 Apr 2019 00:00:00 +0530 Thu, 13 Mar 2025 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389074 The Authority classified Andhra Pradesh State Financial Corporation (APSFC) as a Government Entity for GST purposes, impacting the tax treatment of its construction project. Despite APSFC's argument for a 12% GST rate, the Authority determined an 18% tax rate under SAC heading No. 9954 due to APSFC's commercial activities and the office building's intended business use. The construction project was deemed a Composite Supply of Works Contract under the GST Act. Case-Laws GST Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389074