Capital Subsidy for Public Street Lighting System includible in Transaction Value for GST

In re Pinnacles Lighting Project Private Limited Question No. 1 Whether in facts and circumstances of the case, the activities of supply installation, operation and maintenance of Greenfield Public Street Lighting System (GPSLS) carried out by the Applicant is classifiable as a supply of Works Contract Services? Answer: – Answered in the negative. Question No.2 If the answer to Question 1 is in affirmative, whether GST is liable to be paid under Entry 3(vi) of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 (as amended) on the supply and installation activities along with op...