Applicability of Reduced Rate of GST @12% against the EPC Works Contact already Awarded or to be Awarded by OPTCL

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.... Dated 06/07/2018 No. 10034/CT/POL/56/3/2017-Policy To Chairman-cum-Managing Director Odisha Power Transmission Corporation Ltd. (OPTCL) Bhubaneswar Sub: Applicability of Reduced Rate of GST @12% against the EPC Works Contact already Awarded or to be Awarded by OPTCL Sir, OPTCL has sought for clarification as to whether its EPC works contractors shall, while billing to OPTC....

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....Composite Supply of Works Contract Service' to OPTCL, as defined in the GST Acts. Therefore, such Composite Supply of Works Contract Service by the EPC contractors to OPTCL is chargeable to GST. The question, however, is whether GST on such supply is chargeable @ 12% or @ 18% ? 3. Such Composite Supply of Works Contract Service by the EPC contractors to OPTCL will be taxable @ 12% if it falls u....

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....i.e. 18% or 12%, can be ascertained as given below. 1st Level Check   2nd Level Check Tax Rate Remark Whether the project is meant predominantly for use other than for commerce, industry, or any other business or profession. NO (Not required) GST @ 18% is applicable • Indian Railways and NHAI are treated as Central Government. • But Governm....