Sealwel Corporation Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- January 30, 2019
- Type:
- Advance Ruling
- Members:
- S. Narasimha Reddy, D. Ramesh
Subject
Concessional rate of GST@12% not applicable on works contract provided to Government entity undertaken for business use
Summary
The Applicant is not entitled for the benefit of concessional rate of GST @12 % (6% under Central tax and 6% State tax) for the stated works executed, in terms of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017 read with Notification No.3…
Judgement
Brief Facts of the case: M/s Sealwel Corporation Private Limited, Door No. 50/83/15, 2nd floor Opp: Saibaba Temple, Madhuranagar, Seethammapeta, Visakhapatnam – 530016 (hereinafter referred to as the Applicant) are engaged in the business of execution of works contracts relating to electrical works and electrical infrastructure. The applicants submitted that they, at present, executed the fo…