Shree Constructions ., In re
Date: December 8, 2022
Subject Matter
GST on works contract service provided to Telangana State Tourism Development Corporation Limited
Summary
Telangana State Tourism development corporation limited is a Government entity and the first (2) contracts listed above fall under the Entry at S.No. 3(vi) of Notification No. 11/2017 and therefore attract a concessional rate of tax in the capacity o…
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 provisions. The…