https://www.taxtmi.com/caselaws?id=409704 The construction of a residential colony for the Airport Authority of India (AAI) by the applicant is subject to a tax rate of 12% (6% CGST + 6% KGST) as per relevant notifications. The AAI qualifies as a "governmental authority," and the construction services provided are predominantly for non-commercial use, warranting the concessional tax rate. The ruling clarifies the tax liability based on the specific provisions and notifications under the CGST and KGST Acts. en-us Fri, 09 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409704 The construction of a residential colony for the Airport Authority of India (AAI) by the applicant is subject to a tax rate of 12% (6% CGST + 6% KGST) as per relevant notifications. The AAI qualifies as a "governmental authority," and the construction services provided are predominantly for non-commercial use, warranting the concessional tax rate. The ruling clarifies the tax liability based on the specific provisions and notifications under the CGST and KGST Acts. Case-Laws GST Fri, 09 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409704