Work contracts service to APEPDCL not eligible for concessional GST rate of 12%

In re Vijai Electricals Limited (GST AAAR Andhra Pradesh)

Ruling of AAR is upheld. Confirmed that the work contracts service rendered by M/s Vijai Electricals (the appellant) to APEPDCL are not eligible for concessional rate of tax 12% as per serial no.3 of entry no.vi (a) of notification no. 24/2017 Central

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