https://www.taxtmi.com/caselaws?id=388034 A works contract for civil works in a small hydro electric project was examined for concessional GST under Entry 3(iii) and Entry 3(vi) of Notification No. 11/2017-Central Tax (Rate). The recipient was treated as a government entity but not a governmental authority, since it was not established to perform municipal or panchayat functions under Articles 243W or 243G. The concessional rate was denied because the civil structure entry required predominantly non-commercial use, while the recipient's electricity generation, transmission and distribution activities were on commercial principles. The canal, dam or irrigation works entry was also held inapplicable because the contract related to civil works within an existing irrigation dam, not construction of such works as such. en-us Sat, 12 Oct 2019 00:00:00 +0530 Mon, 23 Mar 2020 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388034 A works contract for civil works in a small hydro electric project was examined for concessional GST under Entry 3(iii) and Entry 3(vi) of Notification No. 11/2017-Central Tax (Rate). The recipient was treated as a government entity but not a governmental authority, since it was not established to perform municipal or panchayat functions under Articles 243W or 243G. The concessional rate was denied because the civil structure entry required predominantly non-commercial use, while the recipient's electricity generation, transmission and distribution activities were on commercial principles. The canal, dam or irrigation works entry was also held inapplicable because the contract related to civil works within an existing irrigation dam, not construction of such works as such. Case-Laws GST Sat, 12 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388034