No concessional GST on residential complex for employees of APHSL

In re Siddartha Constructions (GST AAR Andhra Pradesh) The residential complex under discussion is meant for the employees of Andhra Pradesh High Grade Steels Ltd. (APHSL) and not for the use of the persons like Members of Parliament, State Legislature, Panchayats, Municipalities or other local authorities. Neither they belong to the persons holding any constitutional post nor are they the employees of Members or Directors as specified above in the para 3 of Schedule III. Hence the concessional rate as claimed is not applicable in the instant case. In view of the discussion held above, the con...