https://www.taxtmi.com/caselaws?id=284640 AAR Andhra Pradesh ruled that APEPDCL, being wholly owned by the Government of Andhra Pradesh, qualifies as a Government Entity under GST law. However, the applicant contractor cannot claim concessional GST rates of 12% for works contracts with APEPDCL as the works are undertaken for business purposes, not covered under the relevant exemption notifications. The works contract falls under the definition of composite supply of services and attracts the standard GST rate of 18% (9% CGST + 9% SGST) as per notification 11/2017-Central Tax (Rate). en-us Wed, 30 Jan 2019 00:00:00 +0530 Thu, 27 Feb 2025 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284640 AAR Andhra Pradesh ruled that APEPDCL, being wholly owned by the Government of Andhra Pradesh, qualifies as a Government Entity under GST law. However, the applicant contractor cannot claim concessional GST rates of 12% for works contracts with APEPDCL as the works are undertaken for business purposes, not covered under the relevant exemption notifications. The works contract falls under the definition of composite supply of services and attracts the standard GST rate of 18% (9% CGST + 9% SGST) as per notification 11/2017-Central Tax (Rate). Case-Laws GST Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284640