KPC Projects Limited ., In re
Date: November 25, 2019
Subject Matter
Works Contract of constructing a building meant for accommodating SMEs and Startups attracts 18% GST
Summary
Q) Applicability of GST Rate for construction of Millennium tower at Madhurawada, Visakhapatnam for information Technology and Communication Department, Government of Andhra Pradesh and through Nodal Agency APIIC. Clarification is requested for…
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 KPC Project Limited, (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 certain…