TMI Blog2022 (3) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... implement the schemes of incentives, subsidies and the like formulated by the Government of Telangana or Government of India or other authorities or institutions and to administer such schemes of incentives from time to time in the interest of establishments and development of industries. Thus TSIIC organization works to further the policies of the State Government, Central Government and Local Government for development of industries in the State of Telangana - the works contract executed by the applicant for construction of IT towers for TSIIC falls under exception to Sr No. 3(vi) of Notification No. 11/2017-CT (Rate) wherein the civil structure is meant for commerce/industry or any other business and therefore the supply of this service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case: M/s. Siddhartha Constructions are into business of works contracts and have executed works for Telangana State Industrial Infrastructure Corporation Limited (TSIIC). The applicant in this contract has constructed IT towers at Duddada, kondapaka mandal, Siddipet District for the TSIIC. As per the Memorandum of Association filed by the applicant TSIIC is owned by the Government of Telangana with paid up equity share capital of the Government of Telangana in excess of 90%. Therefore it is opined by the applicant that they have executed works to a Government entity and hence qualify for a lower rate of tax at the rate of 12%. Hence this application. 5. Questions raised: 1. In view of the services provided by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Governmental Entity, the tax rate is 12% as enumerated at Sr No. 3(vi) of Notification No. 11/2017-CT (Rate) as amended till date.- The works contract service 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) ................... (c) ....................... 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, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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