2026-VIL-303-AP
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SGST High Court Cases

GST - "Governmental Authority" or "Governmental Entity" - Applicable GST rate on work contracts executed for Tirumala Tirupati Devasthanams (TTD) - Dept contention that the applicable GST rate is 18% after July 1, 2022, whereas the petitioners-contractors claimed the rate should be 12% throughout the period from July 1, 2017 to July 1, 2022 - Whether the TTD can be considered a "Governmental Authority" or "Governmental Entity" under Notification No.11 of 2017, thereby entitling the contractors to the reduced 12% GST rate on the work contracts executed for TTD - HELD - The TTD is established by an Act of the State Legislature and is controlled by the Government of Andhra Pradesh with 100% participation. Further, the TTD was entrusted with the functions of a Gram Panchayat under the Andhra Pradesh Panchayat Raj Act, 1994. Therefore, the TTD meets the requirements to be categorized as a "Governmental Authority" or "Governmental Entity" under the relevant GST notifications. However, the question of whether the specific works executed by the petitioners are of the nature covered under the notifications for the reduced 12% GST rate is a question of fact that needs to be examined by the Assessing Authorities - The matters are remanded back to the respective Assessing Authorities to provide an opportunity of hearing to the petitioners and determine if they are entitled to the benefit of the 12% GST rate as per the GST Notifications - The writ petitions are disposed of
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