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

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.... 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 OPTCL, charge GST @ 12% (CGST @ 6% and OGST @ 6%) or 18% (CGST @ 9% an....

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....e 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 under Serial No. 3(vi) of the updated version of the Notification dated 2....

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....vel 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 Government Companies/Corporations such as IRCTC, BSNL, (TDC, OTDC, IDCO, NALCO, SAIL, NTPC, etc. are not treated as Government. The....