Applicability of Reduced Rate of GST @12% against the EPC Works Contact already Awarded or to be Awarded by OPTCL

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..... 8 No. 10034/CT/POL/56/3/2017-Policy To Chairman-cum-Managing Director Odisha Power Transmission Corporation Ltd. (OPTCL) Bhubaneswar Sub: Applicability of Reduced Rate of GST @12% against the EPC Works Contact already Awarded or to be Awarded by OPTCL Sir, OPTCL has sought for clarification as to whether its EPC works contractors shall, while billing to OPT .....

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..... Composite Supply of Works Contract Service to OPTCL, as defined in the GST Acts. Therefore, such Composite Supply of Works Contract Service by the EPC contractors to OPTCL is chargeable to GST. The question, however, is whether GST on such supply is chargeable @ 12% or @ 18% ? 3. Such Composite Supply of Works Contract Service by the EPC contractors to OPTCL will be taxable @ 12% if it falls .....

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..... i.e. 18% or 12%, can be ascertained as given below. 1st Level Check 2nd Level Check Tax Rate Remark Whether the project is meant predominantly for use other than for commerce, industry, or any other business or profession. NO (Not required) .....

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..... tractors, are meant predominantly for use other than for commerce, industry or any other business or profession. 7. After due consultation with Department of Revenue (Government of India), it is hereby clarified, that Distribution of Electricity qualifies as a Commercial and Industrial Use . Therefore, creation of infrastructures meant for distribution of electricity is not eligible for lowe .....

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