https://www.taxtmi.com/caselaws?id=757605 Andhra Pradesh HC dismissed the writ petition challenging GST assessment at 18% rate for construction works in Electronic Manufacturing Cluster and Mega Industrial Hub. The court held that despite the fourth respondent being a government entity, it conducts business of developing industrial parks and recovers costs from entrepreneurs, making it ineligible for concessional 12% tax rate under notification 24/2017. The petitioner's tax liability at 18% for period 01.04.2021 to 01.01.2022 was upheld, with the fourth respondent bearing the tax burden through contractual arrangement. en-us Wed, 24 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757605 Andhra Pradesh HC dismissed the writ petition challenging GST assessment at 18% rate for construction works in Electronic Manufacturing Cluster and Mega Industrial Hub. The court held that despite the fourth respondent being a government entity, it conducts business of developing industrial parks and recovers costs from entrepreneurs, making it ineligible for concessional 12% tax rate under notification 24/2017. The petitioner's tax liability at 18% for period 01.04.2021 to 01.01.2022 was upheld, with the fourth respondent bearing the tax burden through contractual arrangement. Case-Laws GST Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757605