Manipal Energy & Infratech Ltd ., In re
Date: February 17, 2020
Subject Matter
Services provided to Electricity Supply Companies by way of construction, erection, commissioning, installation etc., attract levy of 18%. AAR ruling upheld.
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. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari-materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provis…