18% GST is payable on works contract service of constructing warehouse and cold storage godown for Govt. entity which will be rented out

Last updated: 16 December 2022

Court :
Telangana State Authority of Advance Ruling

Brief :
The Telangana State Authority of Advance Ruling ("the TSAAR") in M/s Shree Constructions[TSAAR Order No.56/2022 dated December 8, 2022] held that rate of the Goods and Services Tax ("GST") payable on works contract services for constructing warehouses, cold storage andgodowns for Telangana State Industrial Infrastructure Corporation Limited ("TSIICL"), would be 18%.

Citation :
TSAAR Order No.56/2022 dated December 8, 2022

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Bimal Jain

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