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18% GST applicable on commercial activity of works contract carried by Govt. Company

December 2, 2019[2019] 111 529 (AAR - ANDHRA PRADESH)

GST : Where applicant, a Government company, is engaged in business of execution of works contracts relating to electrical works to business entities, applicant is not rendering any non-commercial services as it is getting reimbursed for its commercial activity on behalf of its customers and works undertaken by applicant are for business purpose and, therefore, applicant is not entitled for benefit of concessional rate of GST at rate of 12 per cent but is liable to GST at rate of 18 per cent in terms of Sl. No. 3(ii) of Notification No. 11/2017- Central Tax (Rate), dated 28-6-2017

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