Case LawTSAAR Order No.10/2022
Siddhartha Constructions ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- March 2, 2022
- Type:
- Advance Ruling
- Members:
- B. Raghu Kiran, S.V. Kasi Visweswara Rao
Subject
Works contract executed to a Government entity attracts 18% GST from 1.1.2022
Government Entity
Summary
M/s. Siddhartha Constructions are into business of works contracts and have executed works for Telangana State Industrial Infrastructure Corporation Limited (TSIIC). The applicant in this contract has constructed administrative bui…
Judgement
1. M/s. Siddhartha Constructions, Hyderabad, 6-3-668/10/8, Durganagar, Durganagar Colony, Punjagutta, Hyderabad, Telangana, 500082 (36AAXFS8120Q1Z6) 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 provi…