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Concessional rate of 12% not available on works contract relating to electrical works undertaken for Govt. entity

November 30, 2019[2019] 111 528 (AAR - ANDHRA PRADESH)

GST : Where 100 per cent share capital of Andhra Pradesh Southern Power Distribution Company Limited (APSPDCL) was held by Government of Andhra Pradesh who was having full control over APSPDCL, it would be covered under definition of Government Entity

GST : Applicant engaged in execution of works awarded by Southern Power Distribution Company of Andhra Pradesh Limited, a Government entity, for construction of indoor sub station with control room and civil works and all electrical works etc., is not entitled for benefit of concessional rate of GST at rate of 12 per cent

GST : Where Andhra Pradesh Southern Power Distribution Company Limited (APSPDCL) being contractee are recovering cost of materials that are used/consumed in services provided to them by applicant from R.A. Bills issued, such cost recovered is to be included in taxable value of supply

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