18% GST payable on works contract service of constructing warehouse & cold storage for Govt. entity which will be rented out

In re Shree Constructions (GST AAR Telangana)

18% GST payable on works contract service of constructing warehouse & cold storage for Govt. entity which will be rented out

GST on contract for construction of ware house & cold storage by TSIICL

The Telangana State Authority of Advance Ruling (“the TSAAR”) in M/s Shree Constructions [TSAAR Order No.56/2022 dated December 8, 2022] held that rate of the Goods and Services Tax (“GST”) payable on works contract services for constructing warehouses, cold storage and godowns for Telangana State Industrial Infrastructure Corporation Limited (“TSIICL”), would be 18%.

Facts:

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