GST on Capital Subsidy for Green Field Public Street Lighting System

In re Surya Roshni LED Lighting Projects Limited (GST AAR Odisha)

Question No. 1 Whether Capital Subsidy (90 per cent of Project Capital Expenditure, received by the Applicant as per SIOM Agreement and Escrow Agreement from Odisha Government / ULBs for the Green Field Public Street Lighting System in the State of Odisha is not liable to GST and if liable to GST, then at what rate of GST?

Answer:- Capital Subsidy (90 per cent of Project Capital Expenditure,

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