R Gangaiah & Co ., In re
Date: April 3, 2019
Subject Matter
Concessional rate is not available for construction of office building of Andhra Pradesh State Financial Corporation (APSFC)
Summary
The activity of the applicant under the said agreement with M/S APSFC is a Composite Supply of Works Contract as defined in clause 119 of Section 2 of Central Goods and Services Act, 2017. M/S APSFC is a Government Entity within the meaning of…
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/S R. Gangaiah & Co.,(hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for c…