https://www.taxtmi.com/caselaws?id=396165 The ruling determined that the contract with Railtel Corporation of India Ltd. does not qualify for the reduced tax rate of 12% under Notification No. 24/2017-Central Tax (Rate) Sr.No.3(vi). The work was found not to be predominantly for non-commercial use, and Railtel Corporation of India Ltd. was not considered a "Government Authority" or "Government Entity" as required by the notification. Consequently, the applicant's claim for the reduced tax rate was denied. en-us Tue, 19 May 2020 00:00:00 +0530 Fri, 26 Feb 2021 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396165 The ruling determined that the contract with Railtel Corporation of India Ltd. does not qualify for the reduced tax rate of 12% under Notification No. 24/2017-Central Tax (Rate) Sr.No.3(vi). The work was found not to be predominantly for non-commercial use, and Railtel Corporation of India Ltd. was not considered a "Government Authority" or "Government Entity" as required by the notification. Consequently, the applicant's claim for the reduced tax rate was denied. Case-Laws GST Tue, 19 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396165