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M/s. Madhya Pradesh Power Generation Company Limited is a Government Entity as defined under Notification No.31/2017-Central tax (Rate) for the purpose of GST law.

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Rate of GST — Authority for Advance Ruling — Work Contract to Government Entity – The applicant engaged in carrying out the works contract in relation to construction of road, bridges, buildings, civil structures of government. The Madhya Pradesh Power Generating Co. Ltd. (MPPGCL), allotted a tender to the company. The applicant requested as to whether MPPGCL is a Government Entity (ii) if yes, whether the work contract service of construction of 599 residential quarters allotted to the Applicant company under the tender, will be charged under the GST rate of 12% (6+6) [as per entry 3(vi)(c)] or 18% (9+9) [under entry 3(ii)], (iii) or otherwise if the works contract service is not covered under entry 3(vi)(c), in the facts and circumstances of the Applicant company, then what is the applicable rate of GST.
Held that:- The Hon’ble Authority for Advance Ruling held that MPPGCL is a Government Entity as defined under Notification No.31/2017-Central tax (Rate) for the purpose of GST law. The works contract service of construction of 599 residential quarters allotted to the applicant by MPPGCL will merit classification under SAC 9954 and would attract GST @ 18% (9% CGST + 9% SGST).Shreeji Infrastructure India (P.) Ltd. [2018] 5 TAXLOK.COM 87 (AAR-Madhya Pradesh)