Rate of Tax — The applicant is engaged in works contract and undertook turnkey projects for supply, erection, testing, commissioning of transmission of 11 KV HT/LT lines and also engaged in erection of 25 KVA transformers for CESC / BESCOM and Ganga Kalyana scheme. The Applicant sought the Advance ruling in respect of classification of its services and applicable rate of tax. The Authority ruled out that the rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act undertaken by the applicant is to be charged at 9% under the CGST Act and 9% under the KGST Act. — Maxwell Electrical Engineers, In Re… [2019] 16 TAXLOK.COM 178 (AAR-Karnataka)