Case Law Details
In re R. S. Development & Constructions Pvt Ltd. (GST AAAR Kerala)
The Kerala State Electricity Board Ltd falls under the category of a Government entity for the purpose of the said exemption.
The supply of services viz. execution of the civil works of Pazhassi small hydro electric project covered under Work order No. 06/CEECCN/ 2017-18 dated 06.10.2017 made by the appellant to the Kerala State Electricity Board Ltd are not eligible to concessional rate of CGST @6% provided by the said Notification No.11/2017-Central Tax (Rate) dated 28.06.2017.
Consequently, the said services shall not be eligible for concessional rate of SGST @6% also in terms of notification No. SRO 370/2017 dated 30.06.2017 since the CGST statutory provisions are pan materia with State GST provisions.
Moreover, on the basis of the above discussion and findings, the contention of the appellant that the Advance ruling in question is in violation of the principles laid down by the decision of the 25th GST council meeting is baseless.
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