AAR : Denies concessional rate benefit for ‘works contract’ finding no nexus with power generation work

Madhya Pradesh AAR holds that Madhya Pradesh Power Generation Company Limited (MPPGCL) is covered under definition of ‘Government Entity’ but is not entitled to concessional rate benefit of 12% for “works contract” carried out under various Govt. schemes for business purpose; Moreover, holds that works contract service of construction of 599 residential quarters allotted to applicant by MPPGCL will merit classification under SAC 9954...