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Since the works are used for commercial / business purpose the benefit of Concessional Rate of 12% or any other concessional rate is NOT available to the applicant.

Authority for Advance Ruling — Government Entity – The applicant providing services such as Supply, Erection. Testing & Commissioning of 51 Nos. 33/11kV Substations with Associated Lines to M/s Odisha Power Transmission Corporation Limited, Janapath, Bhubaneswar (OPTCL). The applicant sought an advance ruling as to whether OPTCL is a Government Entity and if so the rate of tax in respect of aforementioned services provided by them to OPTCL and whether EPC Contract in respect of power distribution and Transmission company fall under the category of Government Entity as per GST notification number 1/2018 – CT (Rate), if so the rate of GST applicable. As per the applicant’s interpretation, the power distribution and transmission companies are treated as Government Entity and the applicable GST rate is 12%.
Held that:- The Hon’ble Authority for Advance Ruling held that the services rendered to M/s OPTCL falls under services provided to a Government entity. The applicable rate of tax is 18%.— Vishwanath Projects Limited, In Re… [2020] 25 TAXLOK.COM 101 (AAR-Hyderabad)