Construction of fco godown- taxablility

Hi,

As I understand FCI stands for Food Corporation of India. Further, this is an office of Central/State Government, thus, should qualify for the meaning of ‘Government’.

There is a specific exemption provided for the construction activities provided to government, as per Para 12(a) of the Mega Exemption Notification No.25/2012-ST dated 20 June 2012, which is as under –

“12. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of -

(a)          a civil structure or  any other original works meant predominantly for  use other than for commerce, industry, or any other business or profession;”

Hence, please check and examine whether the to be constructed building would be predominantly used for other than commerce, industry, or any other business or profession.