https://www.taxtmi.com/caselaws?id=396736 The court determined that APSPDCL and APEPDCL qualify as Government Entities due to being wholly owned by the Government of Andhra Pradesh. Consequently, the services provided were subject to an 18% GST rate rather than the concessional 12% rate. Additionally, the recovered material costs from RA bills were deemed taxable under Section 15(2)(b) of the CGST Act, 2017. en-us Thu, 31 Oct 2019 00:00:00 +0530 Wed, 19 Mar 2025 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396736 The court determined that APSPDCL and APEPDCL qualify as Government Entities due to being wholly owned by the Government of Andhra Pradesh. Consequently, the services provided were subject to an 18% GST rate rather than the concessional 12% rate. Additionally, the recovered material costs from RA bills were deemed taxable under Section 15(2)(b) of the CGST Act, 2017. Case-Laws GST Thu, 31 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396736