Transmission Corporation Of Telangana Limited ., In re
Date: September 14, 2021
Subject Matter
GST on works contract services procured by the applicant from a 3rd party for supplying same services to GHMC
Summary
Question Raised Advance Ruling Issued 1. Eligibility to exemption from tax on the supply of works contract services by the applicant to Greater Hyderabad Municipal Corporation (GHMC). Taxable @18% 2. Tax liability with respect to works contract servi…
1. M/s. Transmission Corporation Of Telangana Limited 6-3-572 Vidyuth Soudha, Khairatabad, Hyderabad 500 082 Telangana. (GSTIN No. 36AAFCT0166J1Z9) has filed an application in FORM GST ARA-01 under 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 provis…