Case LawAdvance Ruling No. 15/2022
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
GST on works contract service provided to Telangana State Tourism Development Corporation Limited
Government Entity
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…
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 provisions. The…