https://www.taxtmi.com/caselaws?id=421469 AAR Odisha ruled that construction services for IIT Bhubaneswar infrastructure projects qualify for concessional GST rate of 12% under Notification No. 11/2017-Central Tax (Rate). The authority held that IIT Bhubaneswar constitutes a Government Entity as an autonomous public institution governed by Institutes of Technology Act, 1961, and the construction serves educational purposes rather than commercial use. All three prerequisites for the notified exemption were satisfied: educational establishment construction, supply to Government Entity, and work entrusted by government authority. The concessional rate applies from notification amendment date or contract commencement, whichever is later. Question regarding bill revision was dismissed as outside AAR jurisdiction under Section 97(2) CGST Act. en-us Wed, 30 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421469 AAR Odisha ruled that construction services for IIT Bhubaneswar infrastructure projects qualify for concessional GST rate of 12% under Notification No. 11/2017-Central Tax (Rate). The authority held that IIT Bhubaneswar constitutes a Government Entity as an autonomous public institution governed by Institutes of Technology Act, 1961, and the construction serves educational purposes rather than commercial use. All three prerequisites for the notified exemption were satisfied: educational establishment construction, supply to Government Entity, and work entrusted by government authority. The concessional rate applies from notification amendment date or contract commencement, whichever is later. Question regarding bill revision was dismissed as outside AAR jurisdiction under Section 97(2) CGST Act. Case-Laws GST Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421469