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GST - Highlights / Catch Notes

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Supply for work contract or not - supply, erection, testing and ...


GST Rate on Rural Electricity Infrastructure Work by M/s AWNL: 18% Applicable for Commercial and Industrial Use.

June 20, 2020

Case Laws     GST     AAR

Supply for work contract or not - supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure - The predominant activity of M/s AWNL is to supply electricity and work undertaken by the applicant in the instant case is to help M/s AWNL predominantly in this work. Hence, the work undertaken by the applicant in the instant case is an original meant predominantly for use for commerce, industry, or any other business or profession. - Liable to GST @18%

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