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TMI Blog2018 (10) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... ntractor of Government projects. Many of the works are undertaken by way of sub contracts. The sub contractors have raised doubtss regarding the applicable tax rate. Accordingly the applicant sought for advance ruling on GST rate for the following contracts: SI.No. Name of Project Employer 1. Construction of Hospital Block buildings in Government Medical College with civil structural, inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .10.2017, composite supply of works contract as defined in clause (119) of section 2 of the GST Act, supplied to the Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Governmental Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration is taxable @12% GST and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, if any, awarded also attract 12% GST In view of the observations stated above, the following rulings are issued: i) Supply of works contracts awarded by Government attracts 12% GST. ii) Supply of works contracts awarded by the Central University of Kerala attracts 12% GST. iii) Supply of work awarded by M/S. HLL Infra Tech Services Ltd. For the construction of Biotech lab and administrativ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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