https://www.taxtmi.com/caselaws?id=397162 The ruling authority classified Odisha Power Transmission Corporation Limited (OPTCL) as a "Government Entity" under relevant GST notifications due to its establishment under the Companies Act, 1956, and complete ownership by the Government of Odisha. Consequently, services provided to OPTCL by M/s. Vishwanath Projects Limited are subject to an 18% GST rate (9% CGST + 9% SGST) as they are considered works contract services used for commercial purposes, not qualifying for the concessional rate of 12%. en-us Mon, 29 Jun 2020 00:00:00 +0530 Wed, 19 Mar 2025 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397162 The ruling authority classified Odisha Power Transmission Corporation Limited (OPTCL) as a "Government Entity" under relevant GST notifications due to its establishment under the Companies Act, 1956, and complete ownership by the Government of Odisha. Consequently, services provided to OPTCL by M/s. Vishwanath Projects Limited are subject to an 18% GST rate (9% CGST + 9% SGST) as they are considered works contract services used for commercial purposes, not qualifying for the concessional rate of 12%. Case-Laws GST Mon, 29 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397162