As per Notification No 11/2017-Central Tax (Rate) dated 28.06.2017, under heading 9969 9% CGST has been charged on Electricity, Water and Gas Distribution Services. And as per Notification No. 13/2017 Central Tax (Rate) dated 28.06.2017, under point 5 RCM is applicable on Services supplied by Central Government, State Government, union Territory or Local Authority TO A BUSINESS ENTITY.
Thus, whether the Electricity, Water or Gas supply to a business entity by local authority/Municipal Corporation have been brought under ambit of GST and are covered under RCM Model w.e.f 01st July 2017??
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