Madhya Pradesh Government Entity Gains GST Exemption for Rural Electrification Services Under Article 243G of the Constitution.

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....Pure services or not - supply and distribution of electricity - work of distribution of electricity and electrification work in rural area also - it appears from the context that services involving no supply of goods are considered as pure service. - The Government of Madhya Pradesh is having full control over the applicant and the applicant is covered under the definition of Government Entity. - The work entrusted to the applicant as mentioned above is covered under the article 243G of the constitution - Benefit of exemption from GST is available - AAR....