https://www.taxtmi.com/highlights?id=66138 Classification of services - rate of GST - Eligibility for concessional rate of GST at 12% - The works contract executed by the applicant for construction of IT Incubation Centre for TSIIC falls under exception to Sr. No. 3(vi) of Notification No. 11/2017-C.T. (Rate) wherein the civil structure is meant for commerce/industry or any other business and therefore the supply of this service is taxable at the rate of 9% under CGST and SGST each. - AAR en-us Wed, 19 Oct 2022 13:38:57 +0530 Wed, 19 Oct 2022 13:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66138 Classification of services - rate of GST - Eligibility for concessional rate of GST at 12% - The works contract executed by the applicant for construction of IT Incubation Centre for TSIIC falls under exception to Sr. No. 3(vi) of Notification No. 11/2017-C.T. (Rate) wherein the civil structure is meant for commerce/industry or any other business and therefore the supply of this service is taxable at the rate of 9% under CGST and SGST each. - AAR Highlights GST Wed, 19 Oct 2022 13:38:57 +0530 https://www.taxtmi.com/highlights?id=66138