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

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