Classification of Service — The applicant executes the construction work namely “Construction of Building for Office space/IT space at IT park. Questions raised before the authority:

1) Whether the above work of APIIC executed by the applicant after 22.08.2017 falls under the 18% rate of tax or 12% rate of tax?

2) If the work falls under 18% Rate of tax, then can the advance ruling authority guide the APIIC authority to reimburse the GST amount to the construction agency?

3) If the work falls under 12% Rate of Tax, then can we claim the refund of the GST amount which was paid excess while filing the GST returns from the CGST and SGST authority? (While filing the GST returns Tax paid @18%)

Held that—
The applicant did not provide any information or documentary proof 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%

The activities of the transaction referred by the applicant are classifiable under SAC Heading No. 9954 under construction services, which fall under entry no (ii) of serial No.3 of Notification No.11/2017-CT (Rate) dated 28.06.2017 and the applicable rate of tax is 18%.—Dec Infrastructure And Projects (I) Pvt. Ltd., In Re… [2020] 21 TAXLOK.COM 137 (AAR-AP)