https://www.taxtmi.com/caselaws?id=431397 AAR Telangana ruled on GST rate classification for works contract services provided to a state tourism corporation. The corporation, being a government entity, initially qualified for concessional rates under Notification 11/2017 at 6% CGST+SGST until December 31, 2021, then 9% each from January 1, 2022 following amendment via Notification 15/2021. However, since constructed structures serve business purposes rather than government functions, the concessional rate doesn't apply. The applicable GST rate is 9% CGST+SGST each from contract inception. en-us Thu, 08 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431397 AAR Telangana ruled on GST rate classification for works contract services provided to a state tourism corporation. The corporation, being a government entity, initially qualified for concessional rates under Notification 11/2017 at 6% CGST+SGST until December 31, 2021, then 9% each from January 1, 2022 following amendment via Notification 15/2021. However, since constructed structures serve business purposes rather than government functions, the concessional rate doesn't apply. The applicable GST rate is 9% CGST+SGST each from contract inception. Case-Laws GST Thu, 08 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431397