https://www.taxtmi.com/caselaws?id=396708 The judgment ruled that the activity between the applicant and APIIC constitutes a Composite Supply of Works Contract under the CGST Act, 2017. It determined that APIIC qualifies as a Government Entity under the relevant notification. The construction project, intended for commercial purposes, does not qualify for the concessional GST rate of 12%, with the applicable tax rate set at 18% (9% Central Tax and 9% State Tax) under SAC heading No. 9954 for construction services. en-us Mon, 25 Nov 2019 00:00:00 +0530 Wed, 19 Mar 2025 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396708 The judgment ruled that the activity between the applicant and APIIC constitutes a Composite Supply of Works Contract under the CGST Act, 2017. It determined that APIIC qualifies as a Government Entity under the relevant notification. The construction project, intended for commercial purposes, does not qualify for the concessional GST rate of 12%, with the applicable tax rate set at 18% (9% Central Tax and 9% State Tax) under SAC heading No. 9954 for construction services. Case-Laws GST Mon, 25 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396708