https://www.taxtmi.com/caselaws?id=396712 The case involved the classification of services and tax rates for construction work post-GST implementation. The applicant's construction work for an IT park was classified under SAC Heading No. 9954, attracting an 18% GST rate due to the failure to prove non-commercial use. The ruling clarified that reimbursement or refund of GST amounts did not fall under the Advance Ruling Authority's jurisdiction. The judgment emphasized the criteria for concessional rates, the role of government entities, and the limitations of the Authority in guiding reimbursement or refund processes. en-us Mon, 17 Feb 2020 00:00:00 +0530 Wed, 19 Mar 2025 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396712 The case involved the classification of services and tax rates for construction work post-GST implementation. The applicant's construction work for an IT park was classified under SAC Heading No. 9954, attracting an 18% GST rate due to the failure to prove non-commercial use. The ruling clarified that reimbursement or refund of GST amounts did not fall under the Advance Ruling Authority's jurisdiction. The judgment emphasized the criteria for concessional rates, the role of government entities, and the limitations of the Authority in guiding reimbursement or refund processes. Case-Laws GST Mon, 17 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396712