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Civil works of Hydro-Electric Project are not civil works for dam or other irrigation works, not eligible for 6% GST

November 8, 2019[2019] 111 123 (AAR - KERALA)

GST : Where applicant has been awarded with civil work of construction of parts of Dam by Kerala State Electricity Board, (KSEB) established to carry out business of generation, transmission and distribution of electricity in State of Kerala, since KSEB could not be considered as constituted/established by Government of Kerala to carry out any function entrusted to a Municipality under article 243W or a Panchayat under article 243G of Constitution but it squarely falls under definition of 'Government Entity' under Para 2 (zfa) of Notification No. 12/2017 Central Tax (Rate) dated 28-6-2017 and civil works of a Small Hydro Electric Project in existing dam cannot be considered as civil work for canal, dam or other irrigation works eligible for concessional rate of tax, rate of 6 per cent under Sl. No. 3(iii) or Sl. No. 3(vi) of Notification No. 11/2017 - CT (Rate) dated 28-6-2017 is not applicable for works contract services supplied by applicant to KSEB

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