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12% GST on Construction of Airport Authority of India Residential Colony for self-use or for Staff / Employees

The Karnataka Authority of Advance Ruling (AAR) ruled that 12% GST on Construction of Airport Authority of India residential colony for self use or for staff/employees. The applicant, B.G Shirke Constructions Technology Private Limited has been awarded a contract by the Airport Authority of India and entered into agreement for the construction of a residential colony at Devanahalli, near Kempegowda International Airport. The said residential colony is to be set-up/ constructed for the employees / staff of Airport Authority of India.

Source Taxscan

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