2022 (10) TMI 724

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.... 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 concerned jurisdictional officer also raised no objection to the admission of the application.....

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....licant has averred that they have constructed an IT Incubation Centre for TSIIC which is a 'Government entity'. The term 'Government entity' was inserted as definition by Notification No. 31/2017-Central Tax (Rate), dated 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 90 per 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 by Government of Telangana qualifies to be a Governmen....

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....ustries. Thus TSIIC organization works to further the policies of the State Government, Central Government and Local Government for development of industries in the State of Telangana. Therefore 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 IT Incubation Centre. Therefore the civil structure is meant for commerce/industry or any other business. Therefore the works contract executed by the applicant for construction of IT Incubation Centre for TSIIC falls under exception to Sr. No. 3(vi) of Notification No. 11/2017-C.T. (Rate) wherein the civil structure is meant for co....