AAR: ‘Civil works’ contract comprising of runway extension, apron construction, for Airport Authority, taxable at 18%

Oct 15,2019

Karnataka AAR holds that composite works allotted to the applicant, comprising of extension of runway, construction of new apron, taxi track, isolation bay, by the Airport Authority of India (AAI), is taxable at 18% (CGST+SGST); Notes that the work was allotted to the applicant by way of tender and involves original work like construction, erection, commissioning, installation, completion, fitting out repair, maintenance, renovation and alteration of the airports (includes bo...


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