Business Structures Ineligible for Concessional Tax Rate, Subject to 9% CGST and SGST on Works Contract Services.

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....Classification of services - rate of tax - works contract service - The structures constructed by the applicant will be used for the purpose of business and therefore these contracts are not qualified for concessional rate of tax made to Government Entity. Hence the rate of tax applicable on supply of these contract services is 9% CGST & SGST each from the inception of the contracts. - AAR....