18% GST payable on commercial services to Government Entities

In re Sealwel Corporation Private Limited (GST AAR Telangana) We notice from the schedule concerning ‘Shareholding of Promoter’ of the annual accounts of M/s TSSPDCL that 100% shares of the company were held by the Hon’ble Governor of Telangana. This clear indicates that the Government of Telangana have 100 percent control over TSSPDCL and thus TSSPDCL is evidently covered under the definition of ‘Government Entity’. The next issue to be decided in this regard is whether the impugned services supplied by the applicant are for the works which are used for other tha...