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.
Read AAR Order: NO GST exemption on works contract services to GHMC
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, TELANGANA
1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the order. Provided that, no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made, unless the applicant or the appellant has been given an opportunity of being heard.
2. Under Section 103 (1) of the Act, this advance ruling pronounced by the Appellate Authority under Chapter XVII of the Act shall be binding only
(a) On the applicant who had sought it in respect of any matter referred to in sub-Section (2) of Section 97 for advance ruling;
(b) On the concerned officer or the jurisdictional officer in respect of the applicant.
3. Under Section 103 (2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed.
4. Under Section 104 (1) of the Act, where the Appellate Authority finds that advance ruling pronounced by it under sub-Section (1) of Section 101 has been obtained by the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the appellant as if such advance ruling has never been made.
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Subject: GST – Appeal filed by M/s Transmission Corporation of Telangana Limited (TS Transco), Hyderabad, under Section 100 (1) of TGST Act, 2017 against Advance Ruling TSAAR Order No. 09/2021 dated 14.09.2021. passed by the Telangana State Authority for Advance Ruling – Order-in-Appeal passed – Regarding.
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1. The subject appeal has been filed under Section 100 (1) of the Telangana Goods and Services Tax Act, 2017 (hereinafter referred to as “TGST Act, 2017” or “the Act”, in short) by M/s. Transmission Corporation of Telangana Limited (hereinafter referred in short as “M/s.TS-Transco” or “the appellant”). TS Transco is a State Transmission Utility (STU) notified by Government of Telangana under Section 39 of Electricity Act, 2009 having GSTIN No. 36AAFCT0166J1Z9. The appeal is filed against the TSAAR Order No. 09/2021 dated 14.09.2021 (“impugned order”) passed by the Telangana State Authority for Advance Ruling (Goods and Services Tax) (“Advance Ruling Authority” / “AAR” / “lower Authority”). TS-Transco filed by the application seeking Advance Ruling with regard to HSN Codes and rate of tax in respect of the following:
1. The Classification of supplies made by TS TRANSCO in terms of HSN and applicable rate of tax;
2.The Classification of supplies procured by TS TRANSCO and eligibility to obtain services at reduced rate of 12% as per entry 3(iv) of Notification 11/2017 CTR dated 28 June 2017;
2. Vide the impugned order, the Advance Ruling Authority had given the following advance rulings:
