Siddhartha Constructions ., In re
Date: March 2, 2022
Court: Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): B. Raghu Kiran, S.V. Kasi Visweswara Rao
Subject Matter
Works contract executed to a Government entity attracts 18% GST from 1.1.2022
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…
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…