https://www.taxtmi.com/caselaws?id=402288 A works contract supplied to a Government entity qualifies for concessional GST only if it strictly satisfies the relevant notification entry conditions, including the requirement that the work be predominantly for non-commercial use or fall within the specified irrigation-related category. The Kerala State Electricity Board Ltd. was treated as a Government entity, but not a Governmental authority. The civil works for the Pazhassi Small Hydro Electric Project were held to be connected with electricity generation, transmission and distribution business and did not fit the concessional entries under either the CGST or corresponding SGST notifications. Concessional GST was therefore unavailable. en-us Thu, 03 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402288 A works contract supplied to a Government entity qualifies for concessional GST only if it strictly satisfies the relevant notification entry conditions, including the requirement that the work be predominantly for non-commercial use or fall within the specified irrigation-related category. The Kerala State Electricity Board Ltd. was treated as a Government entity, but not a Governmental authority. The civil works for the Pazhassi Small Hydro Electric Project were held to be connected with electricity generation, transmission and distribution business and did not fit the concessional entries under either the CGST or corresponding SGST notifications. Concessional GST was therefore unavailable. Case-Laws GST Thu, 03 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402288