TaxTMI 
TaxTMI 
2022 (8) TMI 1240
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..../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 towards the fee for Advance Ruling. The Applicant has....
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....tails enclosed in the application) is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S.No. 3(vi) of the Notification No. 11/2017 - Central Tax(Rate) dated 28.06.2017, as amended. 3. That if not, what is the appropriate rate and classification of GST to be charged by the applicant? Before 01.01.2022 and after 01.01.2022. 7. Discussion & Findings: The applicant is rendering works contract services to the following institutions:- 1. Bhabha Atomic Research Centre (BARC), Department of Atomic Energy, Government of India 2. Hyderabad Metropolitan Development Authority (HMDA) 3. Telangana State Police Housing Corporation Limited (TSPHCL) 4. Telangana State ....
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....he Constitution or to a Panchayat under article 243 G of the Constitution. (x) Government Entity 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. Now it is to be examined whether the contracts executed by the applicant fall under at S.No. 3(vi)of Notification No. 11/2017 taxable @6% under CGST & SGST respectively; the said entry reads as follows: "(vi) [Composite supply of works contrac....
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....ties." As seen from the Entry, this service is taxable @6% CGST & SGST each. However this entry was amended in Nov' 2021 vide Notification No. 15/2021 dt. 18.11.2021 and the phrases 'Government Entity' & 'Governmental Authority' were deleted from the Entry at S.No. 3(vi) of Notification No. 11/2017 with effect from 01.01.2022. Thus the works executed for 'Governmental Entity or 'Government Authority' from 01.01.2022 are taxable @9% CGST & SGST each as covered under Entry S.No. 3(xii). A combined reading of the above provisions and amendments reveals the following:- a. The entry S.No 3(vi) of Notification No. 11/2017 covers the services i.e., works contract provided to the Central Government, St....
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.... ii. The work executed for Government Entity who in turn are engaged in executing works entrusted to it by the Central Government & State Government or local authority is taxable @6% CGST & SGST each upto 31.12.2021& at the rate of 9% CGST & SGST from 01.01.2022 onwards as Entry at Sl.No.3(xii) of Notification No.11/2017.- 1) Telangana State Police Housing Corporation Limited (TSPHCL) 2) Telangana State Tourism Development Corporation (TSTDC) 3) Telangana state industrial infrastructure corporation (TSIICL) 4) Telangana State Medical Services & Infrastructure Development Corporation (TSMSIDC). 5) Telangana State Road Transport Corporation (TSRTC). 6) All India Radio Prasar Bharati. ....