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The supply of services viz. execution of the civil works of Pazhassi small hydro electric project made by the appellant to the Kerala State Electricity Board Ltd are not eligible to concessional rate of GST

Rate of tax (service) — In the instant case, the appeal stands filed against the order pronounced by the Kerala Authority for Advance ruling. Kerala State Electricity Board has awarded the work of execution of civil works of Pazhassi Sagar Small Hydro electric project to the Appellant. The advance ruling authority held that the work order cannot be considered as civil work for canal, dam or other irrigation works eligible for the concessional rate. Aggrieved by the above decision of the Advance ruling authority, the appellant has filed this appeal. Held that— The supply of services viz. execution of the civil works of Pazhassi small hydro electric project made by the appellant to the Kerala State Electricity Board Ltd are not eligible to concessional rate of CGST @6%provided by the said notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. Consequently, the said services shall not be eligible for concessional rate of SGST @6% also in terms of notification No. SRO 370/2017 dated 30.06.2017 since the CGST statutory provisions are pari materia with State GST provisions.
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