2022 (3) TMI 180

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.... Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST to....

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.... 7. Discussion & Findings: The applicant has averred that they have constructed an Administrative building for TSIIC which is a 'Government entity'. The term 'Government entity' was inserted as definition in notification No. 31/2017 - Central Tax (Rate) dt 13.10.2017 in Notification No. 11/2017 and this means: "...an authority or a board or any other body including a society, trust, corporation, i) set up by an Act of Parliament or State Legislature; or ii) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority". Therefore, TSIIC being wholly owned ....

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....re in view of the above facts: 1. The applicant has executed works contracts for TSIIC which is a Government entity. 2. This work is construction of Administrative building. Therefore the civil structure is not meant for commerce/industry or any other business. 3. The Government entity i.e., TSIIC has procured the works contract service in relation to the work entrusted to it by the State Government. Therefore the works contract executed by the applicant for construction of Administrative building for TSIIC falls under Sr No. 3(vi) of Notification No. 11/2017-CT (Rate) as amended till date and therefore taxable at the rate of 6% under CGST & SGST each. However for works executed from 01-01-2022, the rate shall ....