https://www.taxtmi.com/caselaws?id=367909 AAR, Madhya Pradesh ruled that M.P. Paschim Kshetra Vidyut Vitran Co. Ltd. is a government entity under full state control but not entitled to concessional GST rate of 12% for works contracts under various government schemes including DDUGY, IPDS, ADB, SSTD, Saubhagya Yojna, and FSP. The authority held that these projects are undertaken for business purposes, not qualifying for the concessional rate under Notification No. 11/2017-Central Tax (Rate). The applicable GST rate is 18% (9% central tax and 9% state tax) as the works contract falls under entry no. (ii) of S. No. 3 of the notification table. en-us Mon, 27 Aug 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367909 AAR, Madhya Pradesh ruled that M.P. Paschim Kshetra Vidyut Vitran Co. Ltd. is a government entity under full state control but not entitled to concessional GST rate of 12% for works contracts under various government schemes including DDUGY, IPDS, ADB, SSTD, Saubhagya Yojna, and FSP. The authority held that these projects are undertaken for business purposes, not qualifying for the concessional rate under Notification No. 11/2017-Central Tax (Rate). The applicable GST rate is 18% (9% central tax and 9% state tax) as the works contract falls under entry no. (ii) of S. No. 3 of the notification table. Case-Laws GST Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367909