Classification of Service — The Applicant engaged in civil construction activities and it entered into an agreement M/s. APSFC for construction of multi storied office building at Vijayawada. The Applicant sought Advance ruling in respect of GST rate payable on the activities covered under the said agreement. The Authority ruled out that service by way of construction of building for office purpose for a government entity attracts 18% GST. — R. Gangaiah & Co., In Re… [2019] 11 TAXLOK.COM 108 (AAR-AP)