https://www.taxtmi.com/caselaws?id=419356 The AAR determined that while TSIIC qualifies as a Government entity (being wholly owned by Telangana Government), the applicant construction company was not eligible for the concessional 12% GST rate for construction of IT towers. Since these structures were meant for commerce/industry/business purposes, they fell under an exception to the concessional rate provision. The ruling specified that the appropriate tax rate for these services should be 9% under both CGST and SGST, based on the intended commercial use of the civil structure rather than just the government ownership of the entity. en-us Wed, 02 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419356 The AAR determined that while TSIIC qualifies as a Government entity (being wholly owned by Telangana Government), the applicant construction company was not eligible for the concessional 12% GST rate for construction of IT towers. Since these structures were meant for commerce/industry/business purposes, they fell under an exception to the concessional rate provision. The ruling specified that the appropriate tax rate for these services should be 9% under both CGST and SGST, based on the intended commercial use of the civil structure rather than just the government ownership of the entity. Case-Laws GST Wed, 02 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419356