GST
TRT-2025-
AAR Telangana
Date:-15-07-22
In:-
Issue Favourable to Tax Payer ?:-
Order dated:- 15 July 2022 Key pointers:-
- The Applicant, M/s. KPC Projects limited are executing works to Telangana State Tourism Development Corporation limited.
- The Applicant are desiring to ascertain the rate of tax under GST law on their supplies.
- The Concerned Authority observed that Section 2 of CGST provides that the contracts executed by the applicant to this organizations fall under at S.No. 3(vi) of Notification No. 11/2017 taxable@6% under CGST & SGST. However, the entry was amended in November 2021.
- The phrases 'Government Entity' and 'Government Authority' were deleted from the Entry at S.No.3(vi) of Notification No. 11/2017 with effect from 01.01.2022.
- Further, Telangana State Tourism development corporation limited is a Government entity.
- Thus, the Concerned Authority observed that for works contract including materials and services the rate of tax applicable upto 31.12.2021 for ‘Governmental Entity or ‘Government Authority’ is @6%for CGST AND SGST respectively and from 01.01.2022 are taxable@9% CGST & SGST respectively.
Download Case Law
