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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 taxmann.com 528 (AAR - ANDHRA PRADESH)
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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 in terms of Notification No. 24/2017-Central Tax (Rate) dated 21-9-2017 read with Notification No. 31/2017–Central Tax (Rate) dated 13-10-2017

• The applicable rate of tax is 18 per cent for services referred by applicant as per entry no. (ii) of S.No.3 of table of Notification No.11/2017-Central-tax (Rate), dated 28-6-2017.

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