TMI Blog2022 (12) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... lding from its customers? HELD THAT:- Telangana State Tourism development corporation limited is a Government entity. However the original notification No.11/2017 applied concessional rate of tax to Government Entities Governmental Authorities @6% of CGST SGST each only if such construction is predominantly for use other than for commerce, industry or any other business or profession. As seen from the agreement contract, the contract is for construction of ware house cold storage at primary processing centre in Jillela Village, Tangalapally Mandal of Rajanna Sircilla District. Further, the applicant has also averred that these godowns will be given on rent by TSIICL. Therefore, the concessional rate of tax is not applicable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards the fee for Advance Ruling. The Applicant has declared that the questions raised in the application have neither been decided by nor are pending before any authority under any provisions of the GST Act. The application is therefore, admitted. 4. BRIEF FACTS OF THE CASE: 4.1 Statement of relevant facts as per the applicant having a bearing on the question(s) on which Advance Ruling is required is reproduced below- The applicant M/s. Shree Constructions are in the business of works contracts wherein they are executing construction of building on the land ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the Public-Private Partnership Mode. 5. QUESTIONS RAISED: Q1. 1. The rate applicable for the works contract service provided to the Telangana State Industrial Infrastructure Corporation Limited (TSIICL) which is wholly owned by the Government of Telangana State by way of construction of building on their land. Whether it is 12% as the for Telangana State Industrial Infrastructure Corporation Limited (TSIICL) is wholly owned by the Government of Telangana or 18% as the for Telangana State Industrial Infrastructure Corporation Limited is a business entity and collecting rent for letting our Godown/Building from its customers. 6. APPLICANT S INTERPRETATION OF THE LAW It was stated that an advance ruling already pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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-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. E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment Entities Governmental Authorities @6% of CGST SGST each only if such construction is predominantly for use other than for commerce, industry or any other business or profession. As seen from the agreement contract, the contract is for construction of ware house cold storage at primary processing centre in Jillela Village, Tangalapally Mandal of Rajanna Sircilla District. Further, the applicant has also averred that these godowns will be given on rent by TSIICL. Therefore, the concessional rate of tax is not applicable to this transaction and tax payable will be 9% CGST SGST each. Further, this entry was amended in Nov 2021 vide Notification No. 15/2021 dt. 18.11.2021 and the phrases Government Entity Governmental A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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