Held - The applicant received purchase orders from Telangana State Tourism Development Corporation Limited for executing (4) construction contracts. The first (2) contracts are in the nature of activities engaged as public authorities. In the later (2) contracts the Telangana State Tourism Development Corporation Limited will generate revenue by way of commerce/business activities. The first (2) contracts executed by the applicant to this orga.....

Held - As seen from the agreement contract, the contract is for “construction of ware house & cold storage at primary processing centre in Jillela Village, Tangalapally Mandal of Rajanna Sircilla District. Further, the applicant has also averred that these godowns will be given on rent by TSIICL. Therefore, the concessional rate of tax is not applicable to this transaction and tax payable will be 9% CGST & SGST each. Further, this en.....

Held - The appellant before us, through the MOA and the certification from NPCIL has established that the residential quarters constructed at Anuvijay township were meant exclusively for the employees and that as per the MOA, one of the Objects incidental to attainment of the main objects, provide NPCIL to acquire apartments as seen expedient, necessary or convenient to the Company for the purposes of its main object/business. Hence, we hold t.....

Held - As such, by way of Notification No. 22/2021-Central Tax (Rate) dated 31.12.2021, the lower rate of tax of 12% provided by Entry 3(iii) of Notification No.11/2017- Central Tax (Rate) dated June 28, 2017, was restricted to works contract supplied to Central Government, State Government, Union territory and a local authority only with effect from 01.01.2022. As the UPJN does not qualify as a 'local authority' and it qualifies as a governme.....

Held - Notification No.22/2021-Central Tax (Rate) dated 31.12.2021 has replaced the words “Union territory, a local authority, a Governmental Authority or a Government Entity” with the words “Union territory or a local authority” and Governmental Authority or a Government Entity were removed from the notification.

Further, Notification No.03/2022-Central Tax (Rate), dated 13.07.2022 was issued to bring amendment to Notification N.....

Held - Works contract services executed to Karnataka Slum Development Board under the Pradhan Mantri Awas Yojana, as a main contractor is liable to tax at 6% CGST as per serial No. 3(iv)(c) of Notification No.11/ 2017 - Central Tax (Rate) dated 28th June, 2017, as amended vide Notification No.20/ 2017 Central Tax Rate, Dtd:22.08.2017 till 17.07.2022 and liable to tax at 9% CGST from 18.07.2022 as per serial No.3(xii) of Notification No.11/ 201.....