GST on cold storage building for Primary Processing Centre under Mega park scheme

In re YVR and Co, (GST AAR Andhra Pradesh) Question: Applicability of CGST and SGST (Rate) on the listed works executed for Andhra Pradesh Industrial Infrastructure Ltd. Answer: The listed works are classifiable under SAC Heading No. 9954 Construction Services, entry no (ii) of serial No.3 of notification No 11/2017 Central Tax (Rate) dated 28th June 2017 and the applicable rate of tax is 18% (9% under Central tax and 9% State tax). Question: Applicability of CGST and SGST (Rate) on construction of 20MT cold storage building for Primary Processing Centre (PPC) under Mega park scheme at peddap...