Vishwanath Projects Limited ., In re
Date: June 29, 2020
Subject Matter
EPC services provided to OPTCL do not enjoy the benefit of Concessional Rate of 12% as the works are used for commercial purpose
Summary
Q) Whether EPC Contract in respect of power distribution and Transmission company fall under the category of “Government Entity” as per GST notification number 1/2018 – Central Tax(Rate), if so the rate of GST applicable. A) OPTCL u…
[Under Section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance Ruling, Hyderabad, within 30 days from the date of receipt of this Order] 1. M/s. Vishwanath Projects Limited, 3-5-874/A, #401, R.K.Vipanchi estates, Hyderaguda, Hyderabad – 500 029 (hereinafter referred to as ‘the applican…