GST rate on EPC works: distribution infrastructure treated as commercial use, so 18% applies to OPTCL contracts. Applicability of GST on EPC contractors' Composite Supply of Works Contract Service to OPTCL depends on whether the project is predominantly for non commercial use and whether the work is entrusted to OPTCL by a government authority; if both conditions under the concessional notification entry are met, GST is 12%, otherwise the residual entry attracts GST at 18%. The department clarifies that distribution of electricity is commercial and industrial use, so EPC works for OPTCL attract GST at 18% unless formally entrusted work and non commercial use criteria are satisfied.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate on EPC works: distribution infrastructure treated as commercial use, so 18% applies to OPTCL contracts.
Applicability of GST on EPC contractors' Composite Supply of Works Contract Service to OPTCL depends on whether the project is predominantly for non commercial use and whether the work is entrusted to OPTCL by a government authority; if both conditions under the concessional notification entry are met, GST is 12%, otherwise the residual entry attracts GST at 18%. The department clarifies that distribution of electricity is commercial and industrial use, so EPC works for OPTCL attract GST at 18% unless formally entrusted work and non commercial use criteria are satisfied.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
