Yashaswini Enterprises

Whether the transaction of the applicant  relating to execution of the works contract  pertains to  energised borewells  is it covered under article 243G of the Constitution, their supply is meant to the Government Entity and hence it is exempted under Sl.No.3A of Notification No. 2/2018 – Central Tax (Rate) dated 25/01/2018.  Thus the applicant contends that their activity / service is taxable at NIL rate or not ?