https://www.taxtmi.com/circulars?id=57242 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. en-us Fri, 06 Jul 2018 00:00:00 +0530 Thu, 02 Aug 2018 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57242 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. Circulars GST - States Fri, 06 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57242