No GST Rate concession on construction related to business activities

In re KPC Projects Limited (GST AAR Andhra Pradesh)

When we look into the activities of APIIC they are basically business activities and even a close observation of the modus operand! of the organisation prove the same. Even though APIIC is a Government entity, the sustenance of the organisation is derived from its activities of sale of sheds, land, houses on outright sale or hire purchase etc, as mentioned in pg. No.5 of DIRECTORS’ REPORT TO THE SHAREHOLDERS FOR THE YEAR 2013-2014, as presented below:

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