AAR Rules Applicant Ineligible for 12% GST Rate on Works Contract Under Notification No. 11/2017 for UPRNN Project.

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....Concessional rate of GST - Composite supply of works contract - the applicant is not of eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 for the impugned construction services provided by them to UPRNN. - AAR....