Manipal Energy & Infratech Ltd ., In re
Date: September 30, 2019
Subject Matter
Services provided to Electricity Supply Companies by way of construction, erection, commissioning, installation etc., attract levy of 18%.
Summary
Whether entry 3(vi)(a) to Notification No.8/2017 –Integrated Tax (Rate) is applicable for services provided to Electricity Supply Companies (wholly owned Government of Karnataka undertakings) by way of construction, erection, commissioning, ins…
1. M/s Manipal Energy and Infratech Limited., (called as the ‘Applicant’ Company hereinafter), having GSTIN number 29AAHCM0173A1ZT, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 & Section 97 of the KGST Act 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/-each under the CGST Act & the KGST Act. 2. The applicant company has sought a…