Kerala Hydro Project Services Ineligible for Concessional GST Rate, AAAR Rules; KSEB Considered Government Entity for GST Exemption.

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....Exemption from GST - supply of, services viz. execution of the civil works of Pazhassi small hydro electric project - The Kerala State Electricity Board Ltd falls under the category of a Government entity for the purpose of the said exemption - The supply of services viz. execution of the civil works of Pazhassi small hydro electric project covered under Work order made by the appellant to the Kerala State Electricity Board Ltd are not eligible to concessional rate of CGST @6% and SGST @6% - AAAR....