Rate of tax (service)— In the instant case, the applicant is executing works to Telangana State Tourism Development Corporation limited and desirous of ascertaining the rate of tax under CGST & SGST on their supplies. 

Questions raised for advance ruling are as follows—

 1. In view of the services provided by the applicant to TSTDC., 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?

2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

The contracts executed by the applicant to Telangana State Tourism development corporation all under at S.No. 3(vi) of Notification No. 11/2017 (central tax rate). 

Held that— For works contract including material & services the rate of tax applicable upto 31.12.2021 is 6% of CGST & 6% of SGST, and from 01.01.2022 the rate of tax is 9% of CGST & 9% of SGST.