Case Law Details
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 peddapuram, East Godavari district.
Answer: Classified under V (e) ofsl.no 3 under heading 9954 Construction Services of notification No 11/2017 Central Tax (Rate) dated 28th June 2017 with applicable rate of tax at 12%.
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