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The Applicant is engaged in electrification work to the Andhra Pradesh Eastern Power Distribution Company Limited for procurement of plant, design, supply, install and commission certain facilities viz Providing Underground cable works ,is not entitled the concessional rate of 12%GST but the applicable rate of tax is 18%GST.

Classification of service— In the instant case, applicant is engaged in electrification work to the Andhra Pradesh Eastern Power Distribution Company Limited for procurement of plant, design, supply, install and commission certain facilities viz Providing Underground cable works in Visakhapatnam city, package -1 and Package - 3 (Replacement of existing 33/11 KV substation of zone I division Visakhapatnam with underground Power cable network on turnkey basis).

The applicant seeks advance ruling on “Whether the tax rate of 12% is applicable to the above contract, in pursuance of Notification No.20/2017-Central Tax (Rate) Dated.22-08-2017.

Held that—
The Applicant is not entitled for the benefit of concessional rate of GST @12 % (6% under Central tax and 6% State tax) 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%.—Vijai Electricals Limited, In Re… [2018] 07 TAXLOK.COM 112 (AAR-AP)

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