Classification of Service — The Applicant (MEIL) is engaged in civil construction, mechanical structural work, erection of equipment, electrical infrastructure including substations etc. MEIL also undertakes operation and maintenance of Waste Water Treatment Plants, Flocculation Systems Reverse Osmosis, Effluent Treatment Plants, Drinking Water Facilities, Zero Liquid Discharge Plants, etc. The Applicant sought Advance ruling in respect of classification of its services and applicability of GST. The Authority ruled out that the services provided by the applicant to the Electricity Supply Companies (wholly owned Government of Karnataka Undertakings) by way of construction erection, commissioning, installation, completion, etc, are not eligible to be taxed at a lower rate of 12% GST and hence are liable to be taxed at 18% GST. — Manipal Energy & Infratech Ltd., In Re… [2019] 16 TAXLOK.COM 126 (AAR-Karnataka)