https://www.taxtmi.com/caselaws?id=425006 AAR Andhra Pradesh ruled on GST rates for works contracts executed by applicant for APIIC. The composite supply of works contract constitutes service supply under Section 2(119) CGST/APGST Act 2017. APIIC qualifies as government entity with 100% government shareholding. Construction projects 1-6 attract 18% GST rate under SAC 9954 as they serve business purposes without proof of non-commercial use. Construction project 7 (20MT cold storage for Primary Processing Centre) qualifies for concessional 12% GST rate under notification 11/2017 clause V(e) as agricultural infrastructure. en-us Fri, 10 Dec 2021 00:00:00 +0530 Fri, 04 Apr 2025 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425006 AAR Andhra Pradesh ruled on GST rates for works contracts executed by applicant for APIIC. The composite supply of works contract constitutes service supply under Section 2(119) CGST/APGST Act 2017. APIIC qualifies as government entity with 100% government shareholding. Construction projects 1-6 attract 18% GST rate under SAC 9954 as they serve business purposes without proof of non-commercial use. Construction project 7 (20MT cold storage for Primary Processing Centre) qualifies for concessional 12% GST rate under notification 11/2017 clause V(e) as agricultural infrastructure. Case-Laws GST Fri, 10 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425006