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GST AAR - Works Contract services involving supply of goods and services to CSPDCL for attract 9% respectively.
Construction services : Where applicant supplies works 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.