https://www.taxtmi.com/caselaws?id=284658 The ruling determined that APSPDCL qualifies as a Government entity due to being wholly owned by the Government of Andhra Pradesh. The applicable GST rate for the works contract with APSPDCL was set at 18%. Materials recovered from RA bills by APSPDCL are to be included in the taxable value of supply. The applicant was not eligible for the concessional GST rate of 12%, affirming the 18% tax rate. en-us Wed, 30 Jan 2019 00:00:00 +0530 Thu, 27 Feb 2025 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284658 The ruling determined that APSPDCL qualifies as a Government entity due to being wholly owned by the Government of Andhra Pradesh. The applicable GST rate for the works contract with APSPDCL was set at 18%. Materials recovered from RA bills by APSPDCL are to be included in the taxable value of supply. The applicant was not eligible for the concessional GST rate of 12%, affirming the 18% tax rate. Case-Laws GST Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284658