Reduced 12% GST Rate for Construction Services to Karnataka Government-Owned Electricity Companies for Non-Commercial Use.

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Full Text of the Document

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....Classification of services - Rate of GST - services provided to Electricity Supply Companies (wholly owned Government of Karnataka undertakings) by way of construction, erection, commissioning, installation, completion, etc. - for availing the aforesaid benefit of tax rate of 12%, it is of paramount importance that the services under taken/work done by the Appellant for the above electricity distribution companies must necessarily be for use which is non-commercial in nature - AAAR....