9911796707
TMI Blog2022 (9) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 11/2017, this service is taxable @6% CGST SGST each - However this entry was amended in Nov 2021 vide Notification No. 15/2021 dt. 18.11.2021 and the phrases Government Entity Governmental Authority 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. - A.R. Com/01/2022 TSAAR Order No. 41/2022 - - - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax(Rate) dated 28.06.2017, as amended by? 2. If not, what is the appropriate rate and classification of GST to be charged by the applicant? 6. Personal Hearing: The Authorized representatives of the unit namely Sri Makarandh, Advocate attended the personal hearing held on 06.04.2022. The authorized representatives reiterated their averments in the application submitted and averred as follows: The authorized representatives reiterated their averments in the application submitted and averred as follows: Whether the works done TSTDC qualify to be taxed at a concessional rate of 12% after 01.01.2022? or Should they be taxed at a higher rate of 18% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral 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 Territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or (d)a residential complex predominantly meant for self- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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