Installation services for illumination of roads cannot be construed as Construction Services
Last updated: 10 January 2023
Court :
AAR, Chhattisgarh
Brief :
The AAR, Chhattisgarh in the matter of M/s HPL Electric and Power Ltd. [Order No. STC/AAR/02/2022 dated May 2, 2022] has ruled that installation services for highway lighting systems cannot be considered as "Construction services" under SI. No. 3(iv)(a) of Notification No. 11/2017 - Central Tax (Rate) dated June 28,2017 ("the Services Rate Notification")thus,ineligible to the benefit of 12% GST.
Citation :
Order No. STC/AAR/02/2022 dated May 2, 2022
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Bimal Jain
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