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Airport Terminal Construction Not Eligible for GST Concessions Under Entry 3 (vi), (ix), and (x) for Commercial Purposes.

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Full Text of the Document

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....Benefit of exemption / concessional rate of GST - the said works for construction of airport terminal building or greenfield airport are predominantly meant for commerce and hence are not covered under Entry 3 (vi), (ix) and (x). - AAR....