TTD Qualifies as Governmental Entity for GST Notification Purposes: AP HC

P. Venugopal Naidu Vs Union of India (Andhra Pradesh High Court) The Andhra Pradesh High Court considered multiple writ petitions involving contractors who executed works contracts for Tirumala Tirupati Devasthanams (TTD) during the period from 01.07.2017 to 01.07.2022. The dispute related to the applicable GST rate on such contracts. The petitioners contended that GST at 12% applied for the period from 01.07.2017 to 01.07.2022 and that 18% applied thereafter, whereas the GST authorities maintained that the applicable rate was 18% throughout. The petitioners relied on Notification No.11 of 201...