Classification of service— In the instant case, the applicant seeking advance –ruling Whether the supply to be made by Applicant to AIIL can be classified under Entry 3(iv)(a) of Notification no. 11/2017-C.T. (Rate) dated 28.06.2017 and the benefit of concessional rate of GST of 12% (i.e. 6% each CGST and SGST) can be availed in respect of said supply by Applicant to AIIL?

In the instant case, the applicant has entered into an agreement with M/s. Adani Infra for providing services for ‘design, engineering, supply, testing at site, freight and transit insurance, erection, installation and commissioning and trial run of Highway Lighting System for the project of development, maintenance and management of honing of Bilaspur to Pathrapali Section of NH-111 (New NH-130) from 0.000 km to 53.300 km in the State of Chhattisgarh under Bharatmala on Hybrid Annuity Mode’.

Held that—

The ruling so sought by HPL Electric and Power Limited, behind Mata Garage, Jai Bhole Complex, Pandri, Raipur, Chhattisgarh, 492001 GSTIN-22AA/CH016511ZO, the applicant is accordingly answered as under

The aforementioned supply to be made by the application AIIL merits classification as “Installation services”, being electrical installation services of illumination for roads. The applicant is found ineligible to the benefit of tax rate on 12% [CGST @6% CGGST @6%] as stipulated under entry No.3 (iv) (a) of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 as amended, vide Notification 3/2019 Central Tax (Rate) dated 29.03.2019 effective from 1.4.2019 as the basic requirement for eligibility to the said exemption as provided under S.no. 3(iv) (a) of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 as amended, of being “Construction service” under Heading 9954 supplied by way of construction of a road, stands unfuled.