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Distribution of electricity and electrification work in rural area is exempt under GST.

Pure Service The applicant is avaling services from M/s. Primeone work force Private Limited for supply of Unskilled, Semi Skilled and Skilled manpower required for various work having direct nexus with distribution of electricity under the jurisdiction area of Indore and Ujjain commissionarate.

The applicant wishes to know the applicability of provision of S.No.3 of the table of Notification no. 12/2017, Central Tax (Rate), Dated - 28/06/2017 on services received by the applicant from M/s. Primeone work force Private Limited being Pure services (Excluding works contract services or others composite supplies involving supply of any goods).

Held that :- The provision of S.No.3 of notification no.12/2017-Central Tax (Rate), Dated-28/06/2017 as amended by Notification No.-32/2017-Central Tax (Rate), Dated-13/10/2017 and Notification No.-02/2018-Central Tax (Rate), Dated-25/01/2018 is applicable on the services received by the applicant from M/s. Primeone work force Private Limited being Pure services (Excluding works contract services or others composite supplies involving supply of any goods), in relation to function entrusted under Article 243G.

The benefit of exemption shall be limited to the services received in area covered under Panchayat limits. — Madhya Pradesh Paschim Kshetra Vidyut Vitran Co. Ltd. (MPPKVVC), In Re… [2020] 20 TAXLOK.COM 132 (AAR-Madhya Pradesh)