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2022 (9) TMI 783 - AAR - GSTExemption from GST - services provided by the applicant to TSTDC - Eligibility of 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 - appropriate rate and classification of GST to be charged by the applicant - Government Authority and Government entity or not - HELD THAT:- Telangana State Tourism development corporation limited is a Government entity - The contracts executed by the applicant to this organizations therefore fall under at S.No. 3(vi) of Notification No. 11/2017 taxable @6% under CGST & SGST respectively. As per S.No. 3(vi) of Notification 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.
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