https://www.taxtmi.com/caselaws?id=425194 AAR Odisha ruled that construction work for ISPAT Post Graduate Medical Institute and Super Specialty Hospital at Rourkela qualified for concessional GST rate of 12% under Notification No. 11/2017-Central Tax (Rate). The Authority held that SAIL Rourkela qualifies as a Government Entity for GST purposes, making the works contract service eligible for the reduced tax rate. The ruling confirmed that all prerequisites for the notified exemption were satisfied, entitling the contractor to the concessional rate on the entire contract value. en-us Fri, 20 May 2022 00:00:00 +0530 Fri, 04 Apr 2025 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425194 AAR Odisha ruled that construction work for ISPAT Post Graduate Medical Institute and Super Specialty Hospital at Rourkela qualified for concessional GST rate of 12% under Notification No. 11/2017-Central Tax (Rate). The Authority held that SAIL Rourkela qualifies as a Government Entity for GST purposes, making the works contract service eligible for the reduced tax rate. The ruling confirmed that all prerequisites for the notified exemption were satisfied, entitling the contractor to the concessional rate on the entire contract value. Case-Laws GST Fri, 20 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425194