https://www.taxtmi.com/caselaws?id=421467 AAR TamilNadu ruled that a joint venture executing works contract services for constructing residential quarters at Kudankulam Nuclear Power Project must pay GST at 18%. Though Nuclear Power Corporation of India Ltd (NPCIL) qualifies as a government entity being a PSE under Department of Atomic Energy with 100% Central Government equity, the construction work failed to meet conditions under Notification No.24/2017 Sl.No.vi. The residential quarters construction was not procured by NPCIL in relation to work entrusted by Central Government, disqualifying it from concessional GST rates. The Authority declined ruling on differential tax payment modalities as procedural aspects fall outside Section 97(2) scope. en-us Tue, 22 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421467 AAR TamilNadu ruled that a joint venture executing works contract services for constructing residential quarters at Kudankulam Nuclear Power Project must pay GST at 18%. Though Nuclear Power Corporation of India Ltd (NPCIL) qualifies as a government entity being a PSE under Department of Atomic Energy with 100% Central Government equity, the construction work failed to meet conditions under Notification No.24/2017 Sl.No.vi. The residential quarters construction was not procured by NPCIL in relation to work entrusted by Central Government, disqualifying it from concessional GST rates. The Authority declined ruling on differential tax payment modalities as procedural aspects fall outside Section 97(2) scope. Case-Laws GST Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421467