Court Affirms 18% Tax on Business Activities of Government Entity Developing Industrial Parks.

Case-Laws – GST – Highlights – The petitioner’s tax liability for the period 01.04.2021 to 01.01.2022 was in question. The court examined whether the respondent entity qualified as a government entity and whether the works executed by the petitioner met

Court Affirms 18% Tax on Business Activities of Government Entity Developing Industrial Parks.
Case-Laws
GST
The petitioner's tax liability for the period 01.04.2021 to 01.01.2022 was in question. The court examined whether the respondent entity qualified as a government entity and whether the works executed by the petitioner met any of the conditions for concessional tax rate under N/N. 24/2017. The court held that the works aimed to create infrastructure for entrepreneurs and manufact

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