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 a

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