AAAR: Denies concessional rate of GST on works contract services to Kerala Electricity Board
Kerala AAAR upholds AAR, holding that concessional rate of 12% (CGST + SGST) under Sl. No. 3 (iii) or 3 (vi) of Notification No. 11/2017- Central Tax (Rate) dated June 28, 2017 is not applicable for works contract services supplied by the assessee to Kerala State Electricity Board (KSEB); Examines the common mandatory conditions required to be satisfied for availing the concessional rate, in terms of the said Sl. nos., viz. (i) supply must be a works contract, (ii) supplies m...