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TMI Blog2022 (8) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards the fee for Advance Ruling. The Applicant has declared that the questions raised in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the concessional rate of GST at 12% as prescribed in of S.No. 3(vi) of the Notification No. 11/2017 - Central Tax(Rate) dated 28.06.2017, as amended. 3. That if not, what is the appropriate rate and classification of GST to be charged by the applicant? Before 01.01.2022 and after 01.01.2022. 7. Discussion & Findings: The applicant is rendering works contract services to the following institutions:- 1. Bhabha Atomic Research Centre (BARC), Department of Atomic Energy, Government of India 2. Hyderabad Metropolitan Development Authority (HMDA) 3. Telangana State Police Housing Corporation Limited (TSPHCL) 4. Telangana State Tourism Development Corporation (TSTDC) 5. Telangana state industrial infrastructure corporation(TSIICL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Act of Parliament or State Legislature; or (ii) Established by any Government, with 90per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. Now it is to be examined whether the contracts executed by the applicant fall under at S.No. 3(vi)of Notification No. 11/2017 taxable @6% under CGST & SGST respectively; the said entry reads as follows: "(vi) [Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, {other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above provided to the Central Government, State Government, Union ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) of Notification No. 11/2017 with effect from 01.01.2022. Thus the works executed for 'Governmental Entity or 'Government Authority' from 01.01.2022 are taxable @9% CGST & SGST each as covered under Entry S.No. 3(xii). A combined reading of the above provisions and amendments reveals the following:- a. The entry S.No 3(vi) of Notification No. 11/2017 covers the services i.e., works contract provided to the Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Government Entity upto 31.12.2021. The rate of tax applicable to this service is 6% CGST & SGST each. b. Upto 31.12.2021 a 'Governmental Authority' or a 'Government Entity' is eligible for this concess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing Corporation Limited (TSPHCL) 2) Telangana State Tourism Development Corporation (TSTDC) 3) Telangana state industrial infrastructure corporation (TSIICL) 4) Telangana State Medical Services & Infrastructure Development Corporation (TSMSIDC). 5) Telangana State Road Transport Corporation (TSRTC). 6) All India Radio Prasar Bharati. 7) Indian Institute of Technology Madras (IIT Madras). iii. The work executed for Governmental Authority is taxable @6% CGST & SGST each upto 31.12.2021& at the rate of 9% CGST & SGST from 01.01.2022 onwards as Entry at Sl.No.3(xii) of Notification No.11/2017.- 1. Greater Warangal Smart City Corporation Limited. 2. Hyderabad Metropolitan Development Authority. iv. The work executed for Deva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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