Case Law Details
In re Siddhartha Constructions (GST AAR Telangana)
The Memorandum of Association of TSIIC at clause III(a)(3) clearly states that the company pursues the objectives to implement the schemes of incentives, subsidies and the like formulated by the Government of Telangana or Government of India or other authorities or institutions and to administer such schemes of incentives from time to time in the interest of establishments and development of industries. Thus TSIIC organization works to further the policies of the State Government, Central Government and Local Government for development of industries in the State of Telangana.
Therefore in view of the above facts:-
1. The applicant has executed works contracts for TSIIC which is a Government entity.
2. This work is construction of IT towers. Therefore the civil structure is meant for commerce/industry or any other business.
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