https://www.taxtmi.com/caselaws?id=403507 The activities of supply, installation, operation, and maintenance of the Greenfield Public Street Lighting System were not classified as Works Contract Services. Therefore, the concessional GST rate under Entry 3(vi) of Notification No. 11/2017-CT(Rate) does not apply. The capital subsidy received/receivable must be included in the Transaction Value for GST calculation. The ruling is subject to validity under Section 103(2) of the GST Act, with the option for appeal to the Odisha State Appellate Authority for advance ruling within 30 days. en-us Wed, 20 Jan 2021 00:00:00 +0530 Fri, 21 Mar 2025 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403507 The activities of supply, installation, operation, and maintenance of the Greenfield Public Street Lighting System were not classified as Works Contract Services. Therefore, the concessional GST rate under Entry 3(vi) of Notification No. 11/2017-CT(Rate) does not apply. The capital subsidy received/receivable must be included in the Transaction Value for GST calculation. The ruling is subject to validity under Section 103(2) of the GST Act, with the option for appeal to the Odisha State Appellate Authority for advance ruling within 30 days. Case-Laws GST Wed, 20 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403507