Exemption notification 25/2012-ST covers all construction activities other than construction of market sheds etc.

Commissioner Central GST And Cx Agra Vs Ganpati Mega Builders Ltd. (Allahabad High Court) Allahabad High Court held that word ‘infrastructure’ in exemption notification no. 25/2012-ST dated 20.06.2012 includes all construction activities other than construction of market shed, shops etc. which are necessary for providing “Post-harvest infrastructure for agricultural produce”. Facts- The respondent namely M/s Ganpati Mega Builders (India) Pvt ltd is a registered contractor with the service tax department and was engaged in providing services to the clients by way of construction...