AAR in the case of A2Z Infra Engineering Ltd:

1. Where applicant supplies work contract services involving supply of goods and services to Chhattisgarh State Power Distribution Company Ltd. (CSPDCL) and nature of services being predominantly for commercial use by CSPDCL, in light of notification no. 11/2017- State Tax (rate), dated 28-6-2017 read with notification no. 24/2017- State Tax (rate), dated 28-6-2017, said services attract CGST and Chhattisgarh GST each at rate of 9 per cent respectively.

2. The applicant’s contention that, since the services provided by it are in the nature of composite supply of work contract involving supply of goods and services therefore the services provided will be subjected to GST @ 12% instead of 18%.

3. This notification provides that the services provided to the Central Government, State Government, Union Territory, a local authority, a Government Authority or a Government Entity by way of construction, erection, commissioning, installation completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession will be subjected to CGST @ 6% and SGST @ 6% and provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.