Breif Issue :
1. Whether the contract, executed by them for KPTCL, ls a divisible cortract [Supply of goods & Supply of Servlcesl or a! indlvtstble contract (works coltract)?'
2. Whether the tax rate of 12% [CGST-6% + SGST-6%] ls appllcable to the above contract, in pursuance of Notlficatlon No.24/2017 central Tax (Ratel dated 21.09,2017?.
2. Whether the tax rate of 12% [CGST-6% + SGST-6%] ls appllcable to the above contract, in pursuance of Notlficatlon No.24/2017 central Tax (Ratel dated 21.09,2017?.
1. The contract entered by the applicant is of the nature of lndivisible and squarely falls under the works contract, which is a service.
2. A statutory body, corporation or an authority created by the Padiament or a State Legislature is neitier Government'nor a 'local authority' so the Applicant is not entitled for tl:e benefit of concessional rate of GST @ I2% in terms of Notihcation No.24/2O17 -Central Tax (Rate) dated 21.09.2017
2. A statutory body, corporation or an authority created by the Padiament or a State Legislature is neitier Government'nor a 'local authority' so the Applicant is not entitled for tl:e benefit of concessional rate of GST @ I2% in terms of Notihcation No.24/2O17 -Central Tax (Rate) dated 21.09.2017
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