https://www.taxtmi.com/caselaws?id=403508 The activities of supply, installation, operation, and maintenance of the Greenfield Public Street Lighting System were ruled not classifiable as Works Contract Services. Consequently, the applicability of GST under Entry 3(vi) of Notification No. 11/2017-CT(Rate) was not considered. The capital subsidy received/receivable for the transaction was deemed liable to be included in the Transaction Value for GST calculation. The ruling is valid unless declared void under the GST Act, with a provision 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 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403508 The activities of supply, installation, operation, and maintenance of the Greenfield Public Street Lighting System were ruled not classifiable as Works Contract Services. Consequently, the applicability of GST under Entry 3(vi) of Notification No. 11/2017-CT(Rate) was not considered. The capital subsidy received/receivable for the transaction was deemed liable to be included in the Transaction Value for GST calculation. The ruling is valid unless declared void under the GST Act, with a provision 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=403508