HPL Electric and Power Limited ., In re
Date: May 2, 2022
Subject Matter
Installation of Highway Lighting System is not Construction Services. Attracts 18% GST.
Summary
As per 3(iv)(a) of the Notification 11/2017-CTR, for the service to attract 12% GST, it should be “Construction services” by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovat…
M/s HPL Electric, and Power Limited (here in after referred to as the applicant) , Pandri, Raipur, Chhattisgarh, 492001 GSTIN-22AAACH0165J1Z0has filed an application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 dated 03/02/2022 enclosing duly filled in Form ARA-01(the application form for Advance Ruling) along with certain Annexure and attachments seeking advance – uling Whe…