Construction of IT Incubation Centre for TSIIC taxed at 18% GST; no concessional rate due to business purpose.

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....Classification of services - rate of GST - Eligibility for concessional rate of GST at 12% - The works contract executed by the applicant for construction of IT Incubation Centre for TSIIC falls under exception to Sr. No. 3(vi) of Notification No. 11/2017-C.T. (Rate) wherein the civil structure is meant for commerce/industry or any other business and therefore the supply of this service is taxable at the rate of 9% under CGST and SGST each. - AAR....