Rate of Tax — Kerala State Electricity Board Ltd awarded the work of execution of civil works of Hydro Electric Project to the applicant. As per the work order, the work involves construction of intake structure, leading channel, tunnel, power house, tail race, civil works of switch yard, access roads and other allied works, fabrication and erection of steel liners and specials from tunnel portal to power house, trash rack, intake gate, draft tube gate and hoisting arrangements. The Applicant sought Advance Ruling as to whether the execution of the civil works of said Hydro Electric Project as per the above work order would fall under SI NO.3 (iii) (b) or 3(vi)of Notification No.11/2017-CT(Rate) dated 28.06.2017 attracting GST at the rate of 12%. The Authority ruled out that the rate of 6% under is not applicable for the works contract services supplied by the applicant to Kerala State Electricity Board Ltd as per the Work Order in question. — R.S. Development & Constructions India Pvt. Ltd., In Re… [2019] 17 TAXLOK.COM 087 (AAR-Kerala)