18% GST on commercial services to electricity distribution companies

In re M/s Manipal Energy & Infratech Ltd. (GST AAAR Karnataka)  For availing the benefit of Sl. No 3(vi)(a) of Notification No. 08/2017-IT(Rate), dated 28-6-2017 as amended, the pre-condition is that the services being provided by the Applicant to BESCOM, MESCOM and HESCOM by way of construction erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of a civil structure or any other original works must predominantly be for use other than for commerce, industry, or any other business or profession. This effectively means that for avail...