GST on works contract services to Kerala State Electricity Board

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...