Case Law29/AP/GST/2018
Vijai Electricals Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- December 19, 2018
- Type:
- Advance Ruling
- Members:
- S. Narasimha Reddy, D. Ramesh
Subject
Works contract services provided to State Govt Power Distribution Company attracts 18% GST
Exemption
Summary
The applicant sought to know whether the works contract services provided to Eastern Power Distribution Company of Andhra Pradesh Limited (APEPDCL) falls under the category of services provided to government or a government authority by way of constr…
Judgement
(Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/S VIJAI ELECTRICALS LIMI…