Works contract— In the instant case, the applicant into business of works contracts and have executed works for Telangana State Industrial Infrastructure Corporation Limited.

Question raised for advance ruling is as follows—

In view of the services provided by the applicant to TSIIC, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended by?

The applicant has averred that they have constructed an Administrative building for TSIIC which is a ‘Government entity’.

Therefore the works contract executed by the applicant for construction of Administrative building for TSIIC falls under Sr No. 3(vi) of Notification No. 11/2017-CT (Rate) as amended till date and therefore taxable at the rate of 6% under CGST & SGST each. However for works executed from 01-01-2022, the rate shall be 18% as the Phrase ‘Governmental authority or Governmental entity’ is excluded, vide notification Number. 15/2021, dated.18.11.2021.

Held that— The services provided by the applicant to TSIIC., is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 up to 31.12.2021. By virtue of Notification 15/2021. Dated.15-11-2021, the tax rate is 18% from 01.01.2022.