https://www.taxtmi.com/caselaws?id=435867 AAR Rajasthan ruled that construction and re-carpeting of C.C. Road services provided to RIICO attract GST at 18%. The authority determined that RIICO, though constituted by State Government under RIICO Industrial Areas Act 1999, does not qualify as Government itself. Since amendments to Notification No. 11/2017 removed exemptions for services to "Governmental authority or Government Entity," the concessional rate is not applicable. The applicant must pay GST at standard 18% rate under the amended notification framework. en-us Tue, 17 Jan 2023 00:00:00 +0530 Mon, 14 Apr 2025 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435867 AAR Rajasthan ruled that construction and re-carpeting of C.C. Road services provided to RIICO attract GST at 18%. The authority determined that RIICO, though constituted by State Government under RIICO Industrial Areas Act 1999, does not qualify as Government itself. Since amendments to Notification No. 11/2017 removed exemptions for services to "Governmental authority or Government Entity," the concessional rate is not applicable. The applicant must pay GST at standard 18% rate under the amended notification framework. Case-Laws GST Tue, 17 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435867