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As the nature of works contract services provided by the Applicant. M/s. A2z infra engineering Ltd., Raipur to Chhattisgarh State Power Distribution Company Ltd. (CSPDCL) being predominantly for commercial use by CSPDCL, the said services provided by the Applicant to CSPDCL, attracts CGST and SGST each @ 9% respectively.

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Rate of GST — Sections 2(119),9(1),15, 16 of Chhattisgarh GST Act, 2017 -The Applicant is a fully integrated Electrical Business Group in India engaged in providing maintenance and engineering services and it filed an application U/s 97 of the Chhattisgarh GST Act, 2017 requesting advance ruling as regards levy of CGST & SGST @ 6% each instead of 9% each on the composite supply of work contract services provided to Chhattisgarh State Power Distribution Company Ltd. (CSPDCL) by A2Z Infra Engineering Ltd., Raipur. The Authority ruled out that ”in the light of Notification No. 11/2017-State Tax (Rate), dated 28-6-2017 read with amendment Notification No. 24/2017-State Tax (Rate), dated 23-9-2017 and as the nature of works contract services provided by the Applicant. M/s. A2Z Infra Engineering Ltd., Raipur to Chhattisgarh State Power Distribution Company Ltd. (CSPDCL) being predominantly for commercial use by CSPDCL, the said services provided by the Applicant to CSPDCL, attracts CGST and SGST each @ 9% respectively“.—A 2 Z Infra Engineering Ltd. [2018] 2 TAXLOK.COM 321 (AAR-CHHATTISGARH)