This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
18% GST payable on construction of Administrative building for TSIIC
Case Law Details
- Case Name
- In re Siddhartha Constructions (GST AAR Telangana)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Telangana, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In re Siddhartha Constructions (GST AAR Telangana)
AAR held that works contract executed by the applicant for construction of Administrative building for TSIIC falls under Sr No. 3(vi) of Notification No. 11/2017-CT (Rate) as amended till date and therefore taxable at the rate of 6% under CGST & SGST each. However for works executed from 01-01-2022, the rate shall be 9% under CGST & SGST each as the Phrase ‘Governmental authority or Governmental entity’ is excluded, vide notification Number. 15/2021, dated.18.11.2021.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ...
