GST exempt on Rural Electrification work falling under article 243G

In re Madhya Pradesh Paschim Kshetra Vidyut Vitran Co. Ltd. (GST AAR Madhya Pradesh) The applicant wishes to know the applicability of provision of S. No. 3 of the table of Notification no. 12/2017, Central Tax (Rate), Dated — 28/06/2017 on services received by the applicant from M/s Primeone work force Private Limited being Pure services (Excluding works contract services or others composite supplies involving supply of any goods). The applicant is entrusted for distribution of electricity in the commissionaires region of Indore and Ujjain. The applicant also carried out electrification wor...