https://www.taxtmi.com/caselaws?id=284626 The Authority for Advance Ruling, Andhra Pradesh, determined that the applicant was not eligible for the concessional GST rate of 12% for a specific contract. The applicable tax rate for the services provided to the Eastern Power Distribution Company of Andhra Pradesh Limited was ruled to be 18%. The analysis focused on the nature of the contract, entities involved, and relevant notifications under the CGST and APGST Acts, leading to the conclusion that the contract fell under the works contract category. en-us Wed, 19 Dec 2018 00:00:00 +0530 Tue, 25 Feb 2025 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284626 The Authority for Advance Ruling, Andhra Pradesh, determined that the applicant was not eligible for the concessional GST rate of 12% for a specific contract. The applicable tax rate for the services provided to the Eastern Power Distribution Company of Andhra Pradesh Limited was ruled to be 18%. The analysis focused on the nature of the contract, entities involved, and relevant notifications under the CGST and APGST Acts, leading to the conclusion that the contract fell under the works contract category. Case-Laws GST Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284626