https://www.taxtmi.com/caselaws?id=303288 The applicant, M/s. KPC Projects Limited, was not eligible for the concessional rate of GST at 12% for construction services provided to Andhra Pradesh Industrial Infrastructure Corporation Ltd. (APIIC). The authority ruled that APIIC's commercial activities rendered the construction services by the applicant as business-oriented, making the concessional rate inapplicable. The appropriate rate and classification of GST for the contract were determined to be under SAC heading No. 9954 with an 18% tax rate (9% Central Tax + 9% State Tax). en-us Fri, 23 Jul 2021 00:00:00 +0530 Tue, 12 Jul 2022 20:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303288 The applicant, M/s. KPC Projects Limited, was not eligible for the concessional rate of GST at 12% for construction services provided to Andhra Pradesh Industrial Infrastructure Corporation Ltd. (APIIC). The authority ruled that APIIC's commercial activities rendered the construction services by the applicant as business-oriented, making the concessional rate inapplicable. The appropriate rate and classification of GST for the contract were determined to be under SAC heading No. 9954 with an 18% tax rate (9% Central Tax + 9% State Tax). Case-Laws GST Fri, 23 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303288