Madhya Pradesh Paschim Kshetra Vidyut Vitaran Company Ltd., In re
Date: August 27, 2018
Subject Matter
Construction of electricity distribution lines, sub-stations and other infrastructure which are meant predominately for sale of electricity in urban and/or rural area do not enjoy the benefit of Concessional Rate of 12%
Summary
The applicant, M/S Madhya Pradesh Paschim Kshetra Vidyut Vitaran Company Limited is engaged in power distribution. It also carries supply and erection work. The Applicant cites Applicability of clause(vi)(a) of Sr. No. 3 of table of Notification No.…
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/S Madhya Pradesh Paschim Kshetra Vidyut Vitaran Company Limited (hereinafter also referred to as applicant), registered under the Goods & Services Tax. 2. The provisions o…