Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited ., In re
Date: October 18, 2018
Subject Matter
Benefit of Concessional Rate of 12% is not available when works contract service is provided to Government entity if the related project is for business purpose.
Summary
The applicant had awarded work to the successful bidder for Supply of Materials and Erection respectively. Therefore, the contract entered by the applicant is squarely falls under the works contract and falls under entry no. (ii) of S. No. 3 of the t…
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 Madhya Kshetra Vidyut Vitaran Company Limited (hereinafter also referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the C…