GST on building construction works contract service provided to TSTDCL

In re Shree Construction (GST AAR Telangana)

The rate applicable for the works contract service provided to the Telangana State Tourism Development Corporation Limited by way of construction of building on their land. Whether it is 12% as the Telangana State Tourism Development Corporation Limited is wholly owned by the Government of Telangana or 18% as the Telangana State Tourism Development Corporation Limited is a business entity and collecting fee from its customers.

A. The rate of tax applicable to each contract executed by the applicant in view of the foregoing discussion is abstracted as follows:

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TEALANGANA

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