https://www.taxtmi.com/caselaws?id=425007 AAR held that APIIC is a government entity as Andhra Pradesh government holds 100% shareholding through nominees. The construction work undertaken by applicant for APIIC was deemed business-oriented promotional activity, not eligible for concessional 12% GST rate under Notification 24/2017. The contract was classified as composite supply of works contract under SAC 9954, attracting 18% GST (9% CGST + 9% SGST) under Notification 11/2017 instead of the concessional rate sought by applicant. en-us Mon, 24 Jan 2022 00:00:00 +0530 Fri, 04 Apr 2025 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425007 AAR held that APIIC is a government entity as Andhra Pradesh government holds 100% shareholding through nominees. The construction work undertaken by applicant for APIIC was deemed business-oriented promotional activity, not eligible for concessional 12% GST rate under Notification 24/2017. The contract was classified as composite supply of works contract under SAC 9954, attracting 18% GST (9% CGST + 9% SGST) under Notification 11/2017 instead of the concessional rate sought by applicant. Case-Laws GST Mon, 24 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425007