Benefit of Concessional GST Rate of 12% not available on Contract for business purpose

In re Vijai Electricals Limited (GST AAR Andhra Pradesh) The applicant seeks advance ruling on “Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to the above contract, in pursuance of Notification No. 20/2017 Central Tax (Rate) Dated.22-08-2017 and No. 24/2017-Central Tax (Rate) dated 21.09.2017?” As per the Memorandum of Association of the APEPDCL Company, Main objects to be pursued by the Company on its incorporation is to engage in the business of procurement, supply and distribution of electricity; to take over the distribution and supply of electricity business from the T...