18% GST payable Construction new civil structures Airport Authority India

In re Vishal Infra Structure limited (GST AAR Karnataka) The applicant is undertaking a contract of works contract of construction of a civil structure or any other original works for the Airport Authorities of India. The Department of Personnel and Training, Government of India has shown in the company profile that the shareholding of the Government of India in the Airport Authorities of India is 100% and hence the AAI is a Government Entity. Further, the issue is whether the constructed works is a civil structure or any other original works. The runway and the apron etc are structures which ...