APEPDCL is a ‘Government Entity’ for the purpose of GST

In re Technosoft Solutions (GST AAR Andhra Pradesh)

1. Question: Whether APEPDCL can be treated as a limb of Government of AP or not?

Answer: APEPDCL is a ‘Government Entity’.

2. Question: The rate of tax is 12% or 18% and also under which SAC/ HSN code the above work which was awarded by the APEPDCL falls.

Answer: The applicable rate of tax is 18% (9% under Central tax and 9% State tax) under Heading 9954 for the services referred by the Applicant as per entry no. (ii) of SI.No.3 of the table of Notification No.11/2017 – Central Tax (Rate), Dated: 28th June 2017.

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