https://www.taxtmi.com/caselaws?id=427989 The AAR Karnataka ruled that Karnataka State Police Housing and Infrastructure Corporation Limited and Karnataka Residential Educational Institutions Society qualify as Government Entities under GST law. However, works contract services for airport terminal buildings and greenfield airports, though supplied to government authorities, are predominantly commercial in nature and not covered under concessional GST entries. Following amendments to notification 22/2021-Central Tax (Rate) dated 31.12.2021, these construction services attract GST at 18% (CGST 9% and KSGST 9%) effective from 18.07.2022 under entry 3(xii) of notification 11/2017. en-us Fri, 16 Sep 2022 00:00:00 +0530 Sat, 05 Apr 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427989 The AAR Karnataka ruled that Karnataka State Police Housing and Infrastructure Corporation Limited and Karnataka Residential Educational Institutions Society qualify as Government Entities under GST law. However, works contract services for airport terminal buildings and greenfield airports, though supplied to government authorities, are predominantly commercial in nature and not covered under concessional GST entries. Following amendments to notification 22/2021-Central Tax (Rate) dated 31.12.2021, these construction services attract GST at 18% (CGST 9% and KSGST 9%) effective from 18.07.2022 under entry 3(xii) of notification 11/2017. Case-Laws GST Fri, 16 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427989