Construction for promotional business oriented activities not eligible for concessional GST rate

In re Siddartha Constructions (GST AAR Andhra Pradesh) The applicant claims that the works involved in the contract are used for the offices of the Hon’ble Minister for Industries and not for the business interests or transactions of APIIC. The point under discussion is whether the work involved, i.e, providing Power Infrastructure, Fire Fighting & alarm System and street lighting to the proposed RBF shed No’s 1 to 4 at YSR-EMC, Y.S.R. Kadapa District is meant predominantly for use other than for commerce, industry or any other business or profession. The applicant rather empha...