Case LawAdvance Ruling No. 10/2022
Shree Constructions ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- December 8, 2022
- Type:
- Advance Ruling
- Members:
- S.V. Kasi Visweswara Rao, Sahil Inamdar
Subject
Construction of ware house & cold storage for TSIICL attracts 18% GST
Government Entity
Summary
The contract is for “construction of ware house & cold storage at primary processing centre in Jillela Village, Tangalapally Mandal of Rajanna Sircilla District. Further, the applicant has also averred that these godowns will be given on re…
Judgement
1. M/s. Shree Constructions, 10-60/E, Shasthri Nagar, Near Razvi Chaman, Bommakal, Karimnagar, Telangana – 505 001 (36AJGPD3553L1Z5) 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 provision…