AAR-Telangana : Concessional rate of tax @ 5% as given under Notification No. 47/2017-Integrated Tax (Rate) dated 14.11.2017 is applicable only for Inter-State sales i.e., on IGST and concessional rate of tax @2.5% CGST + 2.5% SGST is applicable for Intra-State supplies as per Notification No. 45/2017-Central Tax (Rate) dated 14.11.2017

Authority For Advance Rulings, Telangana Manjira Machine Builders (P.) Ltd., In re Srinivas, Joint Commissioner (Central Tax) And J. Lakshminarayana, Addl. Commissioner (State Tax) TSAAR Order No. 7/2018 July  2, 2018  RULING 1. M/s. Manjira Machine Builders (P) Ltd , Flat Nos. 307 & 308 , Bhanu Enclave , Sundernagar, Hyderabad-500038 has filed an application…

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