Services to ‘OPTCL’ falls under services provided to Government entity

In re M/s. Vishwanath Projects Limited (GST AAR Telangana) Whether EPC contract in respect of power distribution and transmission company fall under the category of “Government Entity” As per GST Notification number 1/2018 – Central Tax (Rate), if so the rate of GST applicable Advance Ruling issued (a) Services Rendered to M/s OPTCL falls under services provided to a Government entity. (b) The applicable rate of tax is 18% (9% CGST + 9% SGST) for the services referred to by the applicant FULL TEXT OF ORDER OF THE AUTHORITY OF ADVANCE RULING, TELANGANA [Under Section 100(1) of...