https://www.taxtmi.com/caselaws?id=293481 Works contract services supplied to a distribution company did not qualify for the concessional GST rate because the notification applied only to supplies made to specified government recipients for works predominantly used other than for commerce, industry, business or profession. Although the recipient was treated as a Government entity, it was not regarded as a State Government or local authority acting as a public authority for the relevant explanation, and the activity was found to be commercial in nature. Clarification letters from government authorities were held to have no legal force to change the statutory classification. The supply was therefore taxable at the regular rate for works contract services. en-us Wed, 24 Apr 2019 00:00:00 +0530 Fri, 07 Mar 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293481 Works contract services supplied to a distribution company did not qualify for the concessional GST rate because the notification applied only to supplies made to specified government recipients for works predominantly used other than for commerce, industry, business or profession. Although the recipient was treated as a Government entity, it was not regarded as a State Government or local authority acting as a public authority for the relevant explanation, and the activity was found to be commercial in nature. Clarification letters from government authorities were held to have no legal force to change the statutory classification. The supply was therefore taxable at the regular rate for works contract services. Case-Laws GST Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293481