M/S. Kpc Projects Limited vs. The State Of Andhra Pradesh
Held
The Court directed APIIC to pay the differential GST of 6% to the petitioner within two months of the petitioner submitting necessary bills. This decision was based on previous similar judgments.
Facts
The petitioner, a contractor, sought payment of differential GST at 18% instead of the 12% paid, as per an agreement with APIIC. The reduced rate of 12% was applicable only for works contracts executed by the Government itself, not by entities like APIIC.
Key Issues
Whether the concessional GST rate of 12% on works contracts applies to contracts executed by APIIC, or only by the Government itself.
Sections Cited
Notification No.11/2017-Central Tax (Rate), Notification No.24/2017-Central Tax (Rate)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) TUESDAY, THE SEVENTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE VENKATESWARLU NIMMAGADDA WRIT PETITION NO: 12163 OF 2023 Between: M/s. KPC Projects Limited, Rep.by its Authorised Representative P. Vasudeva Rao, S/o. Late P.Narsimhulu, Occ. Director of M/s. KPC Projects Limited, Aged 55 years, having its Regional office at 31-15-29, Katurivari Street, Machavaram Down, Vijayawada, NTR District, Andhra Pradesh ...PETITIONER AND 1. The State of Andhra Pradesh, Industries and Commerce Department (Infra), Secretariat, Velagapudi, Amaravathi, Guntur District. Rep. by its Principal Secretary.
The State of Andhra Pradesh, Finance Department, Secretariat, Velagapudi, Amaravathi, Guntur District. Rep. by its Special Chief Secretary.
The Andhra Pradesh Industrial Infrastructure Corporation Ltd, Rep. By its V.C and M.D, APIIC Tower, 9th to 11th Floors, Plot No. CFC-1, IT Park, Mangalagiri, Guntur District, Andhra Pradesh.
The Chief Engineer, Andhra Pradesh Industrial Infrastructure Corporation Ltd., APIIC Tower, 9th Floor, Plot No. CFC-1, IT Park, Mangalagiri, Guntur D
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