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The activity of manufacture of fuel from NFC is leading to ultimate production and distribution of electricity which is a commercial activity, thus it will attract 18% GST

Shanti Prime Publication Pvt. Ltd.

Rate of GST — The GST rate applicable on the project undertaken by the applicant is 18% (SGST 9% + CGST 9%). — Tata Projects Limited, In Re…. [2019] 10 TAXLOK.COM 079 (AAR-Rajasthan)