Case Law Details
In re Transmission Corporation of Telangana Limited (TS Transco) (GST AAAR Telangana)
Rate of Tax applicable to services procured by the appellant from 3rd party contractor in providing services to GHMC and I& CAD:
The Services procured by TS Transco (Appellant) from private contractors for providing service to GHMC and I&CAD are classifiable as Works Contract Service and are taxable @ 18% in terms of Serial No. 3(xii) of Notification 11/2017 CTR dated 28 June 2017 as amended.
Tax liability for supply of works contract service by the applicant to South Central Railway
The Services provided by TS Transco (Appellant) to South Central Railway (SCR) are classifiable as ‘Works Contract Service’ falling under Chapter 99, Group 99542 as per the Scheme of Classification of Services provided under Annexure to Notification 11/2017 CTR dated 28 June 2017 as amended and are taxable @ 18% in terms of Serial No. 3(xii) of Notification 11/2017 CTR dated 28 June 2017 as amended.
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