https://www.taxtmi.com/caselaws?id=397583 The Appellate Authority affirmed the lower Authority's decision, ruling that the services provided by the Appellant to electricity distribution companies are subject to an 18% GST rate, not the reduced rate of 12% claimed by the Appellant. The appeal was dismissed, as the electricity distribution companies were deemed to operate commercially and did not qualify as "State" under Article 12 of the Constitution for the purpose of availing the reduced GST rate. en-us Mon, 17 Feb 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397583 The Appellate Authority affirmed the lower Authority's decision, ruling that the services provided by the Appellant to electricity distribution companies are subject to an 18% GST rate, not the reduced rate of 12% claimed by the Appellant. The appeal was dismissed, as the electricity distribution companies were deemed to operate commercially and did not qualify as "State" under Article 12 of the Constitution for the purpose of availing the reduced GST rate. Case-Laws GST Mon, 17 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397583