Page 8 - GSTL_20th August 2020_Vol 39_Part 3

vi GST LAW TIMES [ Vol. 39
Coaching by private institute as per syllabus prescribed by ICAI and
ICWAI, exemption not admissible - See under EDUCATIONAL
INSTITUTIONS ................................... 310
Coaching institute providing food and accommodation to students,
exemption not admissible - See under FOOD AND ACCOMMODATION
SERVICE ....................................... 310
Commercial purpose - Rate of GST on lodging for commercial purpose - See
under RENTING .................................. 289
Composite works contract supply of acquisition and development of land
and construction of industrial sheds by Government entity, concessional
rate of 12% GST not admissible - See under CONSTRUCTION SERVICES . . 349
— supply of construction of Millennium Tower by Government entity for
commercial purpose, concessional GST rate of 12% not admissible - See
under CONSTRUCTION .............................. 366
Concessional GST rate - Works contract of construction of Millennium
Tower by Government entity for commercial purpose, concessional GST
rate of 12% not admissible - See under CONSTRUCTION ............ 366
CONSTITUTION OF INDIA :
— Article 226 - See under INTEREST ......................... 260
— See also under REGISTRATION ..................... 259
— See also under WRIT JURISDICTION .................. 263
— See also under WRIT PETITION ..................... 259
Construction of Millennium Tower - Classifiable under SAC Heading No.
9954 under Construction services, which fall under Entry No (ii) of Serial
No. 3 of Notification No. 11/2017-C.T. (Rate) and applicable rate of tax is
18% (9% Central Tax + 9% State Tax) — In Re : KPC Project Ltd. (A.A.R. - GST -
A.P.) ......................................... 366
— Works contract - Composite supply - Activity of construction includes
both supply of goods and also services, for agreed consideration -
Composite supply of works contract under Section 2(119) of Central
Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services
Tax Act, 2017 is treated as supply of service in terms of Serial No. 6(a) of
Schedule-II to Central Goods and Services Tax Act, 2017/Andhra
Pradesh Goods and Services Tax Act, 2017 - Activities of APIIC are for
business activities and not otherwise - Said construction meant for
accommodating Small and Medium Enterprises (SMEs) and Startups but
no information or documentary proof not provided by applicant
evidencing that the construction/building is for use other than for
commerce, industry, or any other business or profession to be eligible for
concessional rate of 12% (6% CGST + 6% SGST) available under
Notification No. 24/2017-C.T. (Rate) — In Re : KPC Project Ltd. (A.A.R. - GST -
A.P.) ......................................... 366
Construction Services - Works contract - Composite supply - Applicant
engaged in land acquisition and development and allotment of plots and
sheds to various industrial ventures in the State and getting its revenue
from operations like sale of land, houses, interest on hire purchase and
long term borrowings, etc. - Activities of APIIC are business activities
and not otherwise - Moreover, applicant not provided any information or
documentary proof evidencing that construction/building is for use
other than for commerce, industry, or any other business or profession to
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