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The Applicant is not entitled for the benefit of concessional rate of GST @12%

Shanti Prime Publication Pvt. Ltd. Classification of Supply — Authority for Advance Ruling — Work Contract-- Supply and Erection work – The applicant is engaged in electrification work into the rural and urban areas and registered with GST. The Applicant receives work contract services from vendors for supply and erection work under various projects. 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 services received by it. The applicant wants to know whether clause(vi)(a) of Sr. No. 3 of table of Notification No. 11/2017-Central Tax(Rate) dated the 28 June, 2017 is applicable on the works contract services received by it. and determination of liability to pay Tax.
Held that:- The Hon’ble Authority for Advance Ruling 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-Central Tax (Rate) dated 21.09.2017 read with Notification No.31/2017-Central Tax (Rate) dated 13.10.2017. The applicable rate of tax is 18% (9% under Central tax and 9% State tax).Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited, In Re… [2018] 5 TAXLOK.COM 101 (AAR-Madhya Pradesh)
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