{"id":279734,"date":"2022-12-16T11:30:58","date_gmt":"2022-12-16T06:00:58","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=279734"},"modified":"2022-12-29T12:58:56","modified_gmt":"2022-12-29T07:28:56","slug":"tsaar-works-executed-for-the-governmental-entity-or-authority-will-be-taxable-at-9-cgst-sgst-each-legal-research-legal-news-updates","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/16\/tsaar-works-executed-for-the-governmental-entity-or-authority-will-be-taxable-at-9-cgst-sgst-each-legal-research-legal-news-updates\/","title":{"rendered":"TSAAR| Works executed for the Governmental Entity or Authority will be taxable at 9% CGST and SGST each"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"text-indent: 18pt;\">&#160; &#160;<\/p>\n<p style=\"margin-bottom: 3%;\"><b>Telangana State Authority for Advance Ruling:<\/b> In an application questioning the rate applicable for the works contract service provided to the Telangana State Industrial Infrastructure Corporation Limited (&#8216;TSIICL&#8217;) which is wholly owned by the Government of Telangana by way of construction of building on their land, the two-member bench of S.V. Kasi Vishweshwara Rao and Sahil Inamdar has held that as the applicant is executing contract of construction of ware-houses and cold storage godowns for TSIICL who in turn are letting out these facilities for rent. Therefore, the rate of tax applicable on these contracts is 9% CGST and SGST.<\/p>\n<p style=\"margin-bottom: 3%;\">The Authority said that as seen from the contract, it is for construction of warehouse &amp; cold storage at primary processing. Further, the applicant has also averred that these godowns will be given for rent by TSIICL. Therefore, the concessional rate of tax is not applicable to this transaction and tax payable will be 9% CGST and SGST each. Further, this entry was amended in 2021 and the phrases &#8216;Government Entity&#8217; &amp; &#8216;Governmental Authority&#8217; were deleted from the Entry at S.No. 3(vi) of Notification No. 11\/2017. Thus, it was held that the works executed even for the &#8216;Governmental Entity or &#8216;Government Authority&#8217; will be taxable at 9% CGST &amp; SGST each.<\/p>\n<p style=\"margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">Shree Constructions, In re, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/702BD8R8\">2022 SCC OnLine TS AAR-GST 28<\/a>, decided on 8-12-22<\/span>]<\/p>\n<hr\/>\n<p style=\"text-indent: 18pt;\"><strong><span style=\"color: #000080;\">*Apoorva Goel, Editorial Assistant has reported this brief.<\/span><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p><i>The Authority said that as the applicant entered into agreements with TSIICL for execution of contracts of buildings, warehouses, godowns , and TSIICL in turn let out the godowns for its customers on rent which amounts to use of the constructed premises for the purpose of business, thus, tax will be applicable at the rate of 9 percent CGST and SGST each.<\/i><\/p>\n","protected":false},"author":67011,"featured_media":279737,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31468,3],"tags":[29698,51288,53578,6241,48482,2621,53577,53576],"class_list":["post-279734","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aar","category-casebriefs","tag-cgst","tag-government-authority","tag-government-entity","tag-gst","tag-sgst","tag-Tax","tag-telangana-state-industrial-infrastructure-corporation-limited","tag-tsaar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TSAAR| Works executed for the Governmental Entity or Authority will be taxable at 9% CGST and SGST each | SCC Times<\/title>\n<meta name=\"description\" content=\"In an application questioning 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Telangana High Court answers","author":"Editor","date":"September 1, 2022","format":false,"excerpt":"\u00a0 \u00a0 Telangana High Court: While allowing the instant petition filed under Article 226 of the Constitution of India, for quashing the impugned order dated 03-06-2022 passed by Telangana State Authority for Advance Ruling (\u2018Authority') and to consider the application for advance ruling under Section 98 of the Central Goods\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Telangana High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/telangana_high_court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/telangana_high_court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/telangana_high_court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/telangana_high_court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/telangana_high_court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":361476,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/24\/tamil-nadu-aar-requiring-separate-gst-registration-for-ftwz-operations-west-pharma\/","url_meta":{"origin":279734,"position":1},"title":"Separate GST registration not required under S. 22 CGST Act for Free Trade Warehousing Zone operations: Tamil Nadu AAR","author":"Adyasha Mohanty","date":"September 24, 2025","format":false,"excerpt":"Registration under Section 22 of the CGST Act is linked to the place from where taxable supplies originate and not the mere existence of a warehousing unit in another State. 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Kiran Reddy has ruled that works contract services executed to Public Works Department, for construction of Airport Terminal Building and for development of Greenfield airport is liable to tax at 9 percent GST. Further,\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":112361,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/03\/06\/gst-council-approves-the-central-goods-and-services-tax-bill-and-the-integrated-goods-and-services-tax-bill\/","url_meta":{"origin":279734,"position":4},"title":"GST Council approves the Central Goods and Services Tax Bill and the Integrated Goods and Services Tax Bill","author":"Saba","date":"March 6, 2017","format":false,"excerpt":"The Goods and Services Tax (GST) Council, in its meeting held in Vigyan Bhawan in New Delhi under the Chairmanship of the\u00a0Union Minister for Finance & Corporate Affairs has approved the draft CGST Bill and the draft IGST Bill as vetted by the Union Law Ministry. This clears the deck\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":269676,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/06\/authority-for-advance-ruling-determines-gst-to-be-charged-on-sale-of-a-car-by-company-after-using-it-for-business-purpose\/","url_meta":{"origin":279734,"position":5},"title":"Authority for Advance Ruling determines GST to be charged on sale of a car by company after using it for business purpose","author":"Editor","date":"July 6, 2022","format":false,"excerpt":"Ahmedabad Authority for Advance Ruling: Members Atul Mehta and Arun Richard, has held that 18% GST is payable on value for intended supply on the sale of a car by a company after using it for business purposes. Factual Background of the case The applicant purchased a new SUV (i.e.,\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/279734","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=279734"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/279734\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/279737"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=279734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=279734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=279734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}