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GST - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Classification of services - EPC Contract in respect of power ...

Case Laws     GST

August 6, 2020

Classification of services - EPC Contract in respect of power distribution and Transmission company - Since the works are used for commercial / business purpose the benefit of Concessional Rate of 12% or any other concessional rate is NOT available to the applicant - the services rendered by the applicant squarely falls under the works contract - liable to GST @18% - AAR

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