AAR: Denies concessional rate benefit w.r.t. works contract relating to electrical works/infrastructure undertaken for Govt. Entity

AP AAR holds that activity of applicant, engaged in business of execution of works contract relating to electrical works and electrical infrastructure constitutes a ‘works contract’, taxable at 18% vide Notification No. 11/2017-Central Tax (Rate) as amended; Notes that applicant is executing projects for, (a) conversion of existing LT network into High Voltage Distribution System, (b) supply, erection, testing & commissioning of autorecloers, sectionalisers to industr...