9911796707
TMI Blog2022 (9) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... Entity from 01.01.2022 is 9% CGST SGST each as covered under Entry S.No. 3(xii). Thus, pure services provided by the applicant to HMWSSB are exempt. - A.R.Com/09/2021 TSAAR Order No. 44/2022 - - - Dated:- 15-7-2022 - 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. Power Solutions, H NO 5-94/2, Ground Floor, Dwaraka Sai Residency, Chenna Reddy Hospital Lane, Chandanagar, Hyderabad, Telangana - 500050 (36AAHFP2686C1Z7) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. The rate of tax applicable on works done to HMWSSB is to be clarified by AAR. 7. Discussion Findings: The terms Government Authority Government entity were inserted as definition in notification No. 31/2017 Central Tax (Rate) dt 13.10.2017 in Notification No. 11/2017 as clauses (ix) (x) to explanation at Para 4 as 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 Constitution or to a Panchayat under article 243 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 taxable @6% CGST SGST each. However this entry was amend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to a Municipality under article 243W of the Constitution . Therefore pure services provided by the applicant to HMWSSB are exempt. 8. The ruling is given as below: In view of the above discussion, the questions raised by the applicant are clarified as below: Questions Ruling 1. GST rate of tax on TS Government, HMWSSB work contracts including material services and services only. a. For works contract including material services the rate of tax applicable upto 31.12.2021 is 6% of CGST 6% of SGST, and from 01.01.2022 the rate of tax is 9% of CGST 9% of SGST for the reasons discussed above. b. For pure serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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