https://www.taxtmi.com/caselaws?id=431398 The AAR-Telangana ruled that works contract services for constructing warehouses and cold storage facilities for a state-owned corporation attract 18% GST (9% CGST + 9% SGST) rather than the concessional 12% rate. Despite the corporation being wholly government-owned, the concessional rate under Notification 11/2017 applies only to construction predominantly for non-commercial use. Since the constructed facilities would be rented out commercially, the standard rate applies. The ruling noted that subsequent amendments in November 2021 eliminated concessional rates for government entities entirely from January 2022. en-us Thu, 08 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431398 The AAR-Telangana ruled that works contract services for constructing warehouses and cold storage facilities for a state-owned corporation attract 18% GST (9% CGST + 9% SGST) rather than the concessional 12% rate. Despite the corporation being wholly government-owned, the concessional rate under Notification 11/2017 applies only to construction predominantly for non-commercial use. Since the constructed facilities would be rented out commercially, the standard rate applies. The ruling noted that subsequent amendments in November 2021 eliminated concessional rates for government entities entirely from January 2022. Case-Laws GST Thu, 08 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431398