9911796707
TMI Blog2022 (8) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... 9; were deleted from the Entry at S.No. 3(vi) 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). - TSAAR Order No. 35/2022, A.R.Com/08/2022 - - - Dated:- 7-7-2022 - SRI B. RAGHU KIRAN, IRS, AND SRI S.V. KASI VISWESWARA RAO, MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] 1. M/s. Srico Projects Private Limited,178/A, Srico, Road No.12, MLA Colony, Banjara Hills, Hyderabad, Telangana, 500034(36AAGCS7109F1ZD) has filed an application in FORM GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avail 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? 2. If not, what is the appropriate rate and classification of GST to be charged by the applicant? Before 1.1.2022 and after 1.1.2022 6. Personal Hearing: The Authorized representatives of the unit namely K. Ramesh, ICWA, Sr. Manager (Finance Accounts) attended the personal hearing held on28.06.2022. The authorized representatives reiterated their averments in the application submitted and contended as follows:- 1. That they are executing works for State Government departments, Central Government departments, Governmental authorities and Government entity. 2. That ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons are Government entities i.e., local bodies, few are Government authorities, Endowments (Devasthanams) and Public Sectors Undertakings(PSUs). The terms 'Government Authority' 'Government entity' were inserted as definition by notification No. 31/2017 - Central Tax (Rate) dt 13.10.2017 in Notification No. 11/2017 at clauses (ix) (x) to explanation at Para 4 and the same are follows:- (ix) Governmental Authority means an authority or a board or any other body, - (i) Set up by an Act of Parliament or a State Legislature; or (ii) Established by any Government, with 90 percent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. Explanation .- For the purposes of this item, the term business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities. As seen from the Entry, this service is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 022 is 9% CGST SGST each as covered under Entry S.No. 3(xii). d. The public sector units and autonomous bodies are not covered under Entry S.No.3(vi) and therefore the works executed for these entities are taxable @9% CGST SGST respectively prior to and after 01.01.2022. e. The effective rates for various institutions in light of the above are,- i. The work executed for local bodies, the Central Government the State Government is taxable @6% CGST SGST each both prior to and after 01.01.2022.- 1. Baba Atomic Research Centre (Government of India, Department of Atomic Energy). 2. Greater Hyderabad Municipal Corporation (GHMC). ii. The work executed for Government Entity who in turn are engaged in executing ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
