https://www.taxtmi.com/caselaws?id=387910 The applicant's services for works contracts involving transformers and electrical infrastructure were found to be taxable at 9% CGST and 9% KGST under item no. (ii) of SI. No. 3 until 28.03.2019, and thereafter under item no. (xii) of SI. No. 3. The services did not qualify for the concessional tax rates under other specified entries of Notification 11/2017-CGST (Rate). The ruling clarified the applicable tax rates for the applicant's transactions, unaffected by subsequent amendments to the notification. en-us Tue, 17 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387910 The applicant's services for works contracts involving transformers and electrical infrastructure were found to be taxable at 9% CGST and 9% KGST under item no. (ii) of SI. No. 3 until 28.03.2019, and thereafter under item no. (xii) of SI. No. 3. The services did not qualify for the concessional tax rates under other specified entries of Notification 11/2017-CGST (Rate). The ruling clarified the applicable tax rates for the applicant's transactions, unaffected by subsequent amendments to the notification. Case-Laws GST Tue, 17 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387910