https://www.taxtmi.com/caselaws?id=369715 The Authority determined that Madhya Pradesh Power Generation Company Limited (MPPGCL) qualifies as a 'Government Entity' for GST purposes due to its establishment and control by the Government of Madhya Pradesh. However, the construction of residential quarters for MPPGCL did not qualify for the concessional GST rate of 12% as it was not directly related to the entity's principal work of power generation. Therefore, the applicable GST rate for the works contract service of constructing 599 residential quarters for MPPGCL was ruled to be 18% (9% CGST + 9% SGST). en-us Thu, 18 Oct 2018 00:00:00 +0530 Wed, 05 Mar 2025 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369715 The Authority determined that Madhya Pradesh Power Generation Company Limited (MPPGCL) qualifies as a 'Government Entity' for GST purposes due to its establishment and control by the Government of Madhya Pradesh. However, the construction of residential quarters for MPPGCL did not qualify for the concessional GST rate of 12% as it was not directly related to the entity's principal work of power generation. Therefore, the applicable GST rate for the works contract service of constructing 599 residential quarters for MPPGCL was ruled to be 18% (9% CGST + 9% SGST). Case-Laws GST Thu, 18 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369715