18% GST for Services provided to Electricity Supply Companies - AAR

18% GST for Services provided to Electricity Supply Companies - AAR

THE AUTHORITY OF ADVANCE RULING

The Question and Ruling as follows : Whether entry 3(vi)(a) to Notification No.8/2017 - Integrated Tax (Rate) is applicable for services provided to Electricity Supply Companies (wholly owned Government of Karnataka undertakings) by way of construction, erection, commissioning, installation, completion, etc, which attracts levy of 12%.

RULING

The services provided by the applicant to the Electricity Supply Companies (wholly owned Government of Karnataka Undertakings) by way of construction erection, commissioning, installation, completion, etc. are not covered under entry 3(vi)(a) of the Notification No.12/2017 - Central Tax (Rate) dated 28.06.2017 or under entry 3(vi)(a) of the Notificaton No. 8/2017 - Intergrated Tax (Rate) dated 28.06.2017 as amended from time to time and consequentially are not eligible to be taxed at a lower rate of 12% GST and hence are liable to be taxed at 18% GST.