https://www.taxtmi.com/caselaws?id=406764 Works contract services for retrofitting and strengthening TANGEDCO's headquarters were examined as a composite supply under the CGST Act. The concessional GST rate under entry 3(vi) of Notification No. 11/2017-Central Tax (Rate) was unavailable because the work was not shown to be a civil structure or original work meant predominantly for non-business use, and it was not connected to a function entrusted by the Government to the Government Entity. As TANGEDCO's core activity is generation and distribution of electricity on commercial principles, the service did not satisfy the concessional conditions and was taxed at 18% under the residual entry. en-us Thu, 25 Mar 2021 00:00:00 +0530 Tue, 25 Mar 2025 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406764 Works contract services for retrofitting and strengthening TANGEDCO's headquarters were examined as a composite supply under the CGST Act. The concessional GST rate under entry 3(vi) of Notification No. 11/2017-Central Tax (Rate) was unavailable because the work was not shown to be a civil structure or original work meant predominantly for non-business use, and it was not connected to a function entrusted by the Government to the Government Entity. As TANGEDCO's core activity is generation and distribution of electricity on commercial principles, the service did not satisfy the concessional conditions and was taxed at 18% under the residual entry. Case-Laws GST Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406764