GST EXEMPTION EXTENDED TO A WORK CONTRACTOR IS NOT APPLICABLE FOR HIS PROCUREMENT

GST EXEMPTION EXTENDED TO A WORK CONTRACTOR IS NOT APPLICABLE FOR HIS PROCUREMENT

TELANGANA STATE AUTHORITY FOR ADVANCE RULING

Case Name:- IMMENSE CONSTRUCTION COMPANY (AAR TELANGANA)
Advance Ruling No.: TSAAR Order No.23/2023
Date of Judgement/Order: – 13th November 2023

RULING

In view of the foregoing, we rule as follows:
In view of the above discussion, the questions raised by the applicant are clarified as below:
Questions 1. Whether the supply of Services by the Applicant to M/S. THE INDIAN HUME COMPANY LTD. is covered by Notification No. 12/2017- Central Tax (Rate), dated 28th November, 2017 as amended by Notification No 2/2018 – Central Tax (Rate) dated 25/01/2018
Ans: – No
Questions 2. If the supplies as per Question a are covered by Notification No. 12/2017 Central Tax (Rate), dated 28th November, 2017 as amended by Notification No 2/2018 Central Tax (Rate) dated 25/01/2018, then what is the applicable rate of Tax under the Goods and Services Tax Act, 2017 on such Supplies; and
Ans: – Not applicable
Questions 3. In case if the supplies as per Question a are not covered by the Notification supra then what is the applicable rate of tax on such supplies under the Goods and Services Tax Act, 2017.
Ans: – 9% CGST+ 9% SGST