In view of the above discussion, the questions raised by the applicant are clarified as below:
| Questions | Ruling |
| 1. Q. 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. | A. The applicant is executing contract of construction of ware houses & cold storages godowns for TSIICL who in turn are letting out These facilities on rent. Therefore, the rate of tax applicable on these contract is 9% CGST & SGST each as discussed in detail above. |
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX NO.-1915 of 2025 M/S IMPLEX INFRASTRUCTURE …
ALLAHABAD HIGH COURT WRIT TAX NO. 5924 OF 2025 M/S ANIL ART AND CRAFT VERSUS …
RAJASTHAN AAR CLARIFIES 18% GST ON MINING ROYALTY PAID TO STATE GOVERNMENT RAJASTHAN AUTHORITY FOR…
SUPREME COURT UPHOLDS VALIDITY OF LEVY GST ON LOTTERIES: SKILL LOTTO SOLUTIONS PVT LTD vs…
SUPREME COURT UPHOLDS THE VALIDITY OF ARREST PROVISIONS UNDER CUSTOM AND GST ACT: RADHIKA AGARWAL…
SUPREME COURT CLARIFIES DEPRECIATION ON NON-COMPETE FEE U/S 32(1)(ii) OF INCOME TAX ACT REPORTBALE SUPREME…