Case Law Details
In re R. Gangaiah & Co (GST AAR Andhra Pradesh)
The applicant sought for Advance Ruling on applicable rate of tax under GST for construction of office building at Vijayawada for Andhra Pradesh State Financial Corporation.
The activity of the applicant under the said agreement with M/S APSFC is a Composite Supply of Works Contract as defined in clause 119 of Section 2 of Central Goods and Services Act, 2017.
M/S APSFC is a Government Entity within the meaning of para 4 of clause (x) of Notification No. 11/2017 – CT (Rate) dated 28.06.2017 as amended by Notification No. 31/2017 – CT (Rate) dated 13.10.2017.
As the use of the construction / building is for office purpose of M/S APSFC to conduct their activities which are not other than for commerce, industry, or any other business or profession, the concessional rate of 12% under Notification No. 24/2017-Central Tax (Rate) dated 21.09.2017 read with Notification No. 31/2017 – Central Tax (Rate) dated 13.10.2017 is not available to the applicant.
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