GST on Operation & Maintenance of Mansi Wakal dam on ESCO Model

 In re Secure Meter Limited (GST AAR Rajasthan) ARA, Rajasthan has pronounced judgment on 12.10.2022, in the case of Secure Meter Limited, Udaipur (2022) 38 J.K. Jain’s GST & VR 371, that; “The activity of O&M of Mansi Wakal dam Project on ESCO Model and O&M work by the applicant is to be undertaken/being undertaken for a Govt. Department, which is in relation to clean drinking water facility to the citizens & is covered under point No.5 of 12th Schedule under Art.243W, Constitution of India. It is a composite supply under Works contract service, to Govt. Authority with Ni...