Shanti Prime Publication Pvt. Ltd.
Section 98 of Central Goods and Services Tax Act, 2017— Works Contract—M/s. Madhya Pradesh Paschim Kshetra Vidyut Vitaran Company Limited (hereinafter referred to as the Applicant) is engaged in power distribution and registered with GSTN with GSTIN 23AADCM7397N1ZU.The Applicant for the above purpose also carries supply and erection work.The Applicant cites Applicability of clause(vi)(a) of Sr. No. 3 of table of Notification No. 11/2017-Central Tax (Rate) dated the 28th June, 2017 for applicability of rate of tax on the works contract undertaken by it. The applicant wishes to know whether clause(vi)(a) of Sr. No. 3 of table of Notification No. 11/2017-Central Tax (Rate) dated the 28th June, 2017 is applicable on the works contract undertaken by it. And determination of liability to pay Tax.
HELD THAT :- The Applicant is not entitled for the benefit of concessional rate of GST @12% (6% under Central tax and 6% State tax) for the said projects in terms of Notification No.24/2017-CentraI Tax (Rate) dated 21.09.2017 read with Notification No.31/2017-CentraI Tax (Rate) dated 13.10.2017.The applicable rate of tax is 18% (9% under Central tax and 9% State tax).  3 TAXLOK.COM 078 (AAR-Madhya Pradesh)