https://www.taxtmi.com/caselaws?id=379003 The court ruled that the applicable GST rate for the project undertaken by the applicant is 18% (SGST 9% + CGST 9%). The court determined that the activity, which involves the production and distribution of electricity, falls under the definition of business as per the CGST Act, leading to a commercial outcome. Consequently, the GST rate was set at 18% instead of the requested 12% for works contracts provided to the government for non-commercial use. en-us Fri, 29 Mar 2019 00:00:00 +0530 Sat, 15 Jun 2019 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379003 The court ruled that the applicable GST rate for the project undertaken by the applicant is 18% (SGST 9% + CGST 9%). The court determined that the activity, which involves the production and distribution of electricity, falls under the definition of business as per the CGST Act, leading to a commercial outcome. Consequently, the GST rate was set at 18% instead of the requested 12% for works contracts provided to the government for non-commercial use. Case-Laws GST Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379003