Siddartha Constructions ., In re
Date: April 24, 2022
Subject Matter
Construction for conducting promotional activities, which are essentially business oriented are not eligible for concessional rate
Summary
Question: In view of the services provided by the applicant to APIIC, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in S.No.3(vi) of the notification No. 11/2017 – Central Tax (Rate), dated – 2…
1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provis…