AAR: Denies concessional rate, construction service awarded by Andhra Pradesh Industrial Infrastructure Corporation Ltd. taxable at 18%

Andhra Pradesh AAR classifies the construction work namely building for office/IT space, awarded by the Andhra Pradesh Industrial Infrastructure Corporation Ltd. (APIIC) to the applicant under SAC Heading No. 9954 as ‘Construction services’; Deduces that APIIC can be considered as a ‘Government Entity’ as defined under clauses (ix) and (x) of Notification No. 11/2017 Central Tax (Rate); Peruses the Annual Report of APIIC to understand that its carries o...