EPC Contract Services for Power Distribution Classified as Works Contracts; Subject to 18% Standard GST Rate, Not 12% Concessional.

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....Classification of services - EPC Contract in respect of power distribution and Transmission company - Since the works are used for commercial / business purpose the benefit of Concessional Rate of 12% or any other concessional rate is NOT available to the applicant - the services rendered by the applicant squarely falls under the works contract - liable to GST @18% - AAR....