The Telangana Bench of J. Laxminarayana and B. Raghu Kiran, IRS of Authority for Advance Ruling (AAR) ruled that 18% Goods and Services Tax (GST) is applicable on Electrical works contracts done to the government corporations. The applicant, M/s. Sealwel Corporation Private Limited is engaged in the business of execution of ‘works contracts’ as defined…
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