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Works Contract awarded by Industrial Infra. Corporation Company of State Govt attracts 18% GST: AP AAR

July 31, 2020[2020] 117 864 (AAR - ANDHRA PRADESH)

GST : Construction of building for office space/IT space etc. by applicant in terms of contract awarded by APIIC, a State Government entity, is covered under Heading No. 9954 as 'construction services'

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