2018 (10) TMI 600

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..... 0% or more participation by way of equity control. The Central University of Kerala established under the Central University Act. Hence the supply work relating to the construction of non-science building for various departments at Central University of Kerala, is also taxable @12% GST. Even if the work is executed through RITES Ltd, the applicable tax rate is 12% GST. Life Sciences Park, Trivandrum is an initiative of Kerala State Industrial Development Corporation Ltd. for providing basic infrastructural facilities to research institutions, science and technology academia and companies working in the field of Bio-Technoloo, Nano-Technology and Life Sciences - Therefore, it is evident that the Life Sciences Park, Trivandrum is a commerc .....

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..... ions, including testing, commissioning and handover as turnkey work. SE, PWD, SC-ST District Officer, Special Officer Govt. Medical College, Palakkad 2. Construction of Non science building for various departments at Central University of Kerala, Kasargod. Central University of Kerala represented by RITES Ltd. 3. Construction of Biotech lab and administrative block at Life Science Park, Trivandrum. HLL Infra Tech Services Ltd. The authorized representative of the firm was heard and he reiterated the points already given along with application. The issue was examined in detail. As per the amendment to .....

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..... l University of Kerala, is also taxable @12% GST. Even if the work is executed through RITES Ltd, the applicable tax rate is 12% GST. Life Sciences Park, Trivandrum is an initiative of Kerala State Industrial Development Corporation Ltd. for providing basic infrastructural facilities to research institutions, science and technology academia and companies working in the field of Bio-Technoloo, Nano-Technology and Life Sciences. Therefore, it is evident that the Life Sciences Park, Trivandrum is a commercial venture of the KSIDC Ltd., a State Public Sector Undertaking and accordingly the works contract services in respect of construction of Biotech lab and administrative block at Life Science Park, Trivandrum is covered under SI No. 3 (xii .....

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