https://www.taxtmi.com/caselaws?id=421675 The AAR Gujarat classified a composite supply involving construction of school buildings, hostels, and staff quarters for the Government of Gujarat as qualifying for concessional GST rates under Serial Number 3(vi) of Notification 11/2017-Central Tax (Rate). The Authority held that since the recipient was the State Government acting as a public authority for educational purposes rather than commercial activities, and the structures were meant for educational establishments, the supply fell outside the purview of "business" as defined in the notification. Revenue's contention that the structures might be used for commercial purposes was rejected absent specific evidence, confirming the applicant's entitlement to the concessional rate classification. en-us Mon, 18 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421675 The AAR Gujarat classified a composite supply involving construction of school buildings, hostels, and staff quarters for the Government of Gujarat as qualifying for concessional GST rates under Serial Number 3(vi) of Notification 11/2017-Central Tax (Rate). The Authority held that since the recipient was the State Government acting as a public authority for educational purposes rather than commercial activities, and the structures were meant for educational establishments, the supply fell outside the purview of "business" as defined in the notification. Revenue's contention that the structures might be used for commercial purposes was rejected absent specific evidence, confirming the applicant's entitlement to the concessional rate classification. Case-Laws GST Mon, 18 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421675