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TMI Blog2020 (8) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... he work orders and the agreements entered by the applicant it is clear that the services rendered by the applicant clearly falls within the definition of works contract under Section 2(119) of the CGST Act, 2017. Since the services provided by the applicant under both the contracts fall under the definition of works contract under Section 2 (119) of the CGST Act, 2017 and the services being provided to the Central Government and State Government as discussed above the applicant is eligible for the concessional rate of GST of 12% prescribed in Sl No. 3 (vi) (a) of the Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017 as amended. - Advance Ruling No. KER/87/2020 - - - Dated:- 20-5-2020 - SHRI. SIVAPRASAD.S, IRS SHRI.B.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... astructure Kerala Ltd being the Special Purpose Vehicle accepted the tender submitted by the applicant, awarded the work and executed agreement in this regard on behalf of the Department of Health and Family Welfare of the Government of Kerala. Therefore, it is argued that, since both these works are awarded by Central/State Government Department, they are eligible for the concessional rate of GST of 12%. 3. The matter was examined meticulously. Mis. Vikram Sarabhai Space Centre, Department of Space, Government of India has awarded the contract for construction of building for Space Transportation System Complex at VSSC, Thumba to the applicant as per Work Order No. VSSC/CMG/CPH/2(1473)/174 dated 01.07.2019. In pursuance of the above wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract. 6. On a perusal of the work orders and the agreements entered by the applicant it is clear that the services rendered by the applicant clearly falls within the definition of works contract under Section 2(119) of the CGST Act, 2017. 7. Sl No.3 (vi) of Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 20/2017 CT (Rate) dated 22.08.2017; No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... public authorities. 8. The rate of GST applicable under the above entry is 12% [6% CGST and 6% SGST] 9. Since the services provided by the applicant under both the contracts fall under the definition of works contract under Section 2 (119) of the CGST Act, 2017 and the services being provided to the Central Government and State Government as discussed above the applicant is eligible for the concessional rate of GST of 12% prescribed in Sl No. 3 (vi) (a) of the Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017 as amended. In view of the observations stated above, the following rulings are issued: The services provided by the applicant under both the contracts being composite supply of works contract as defined in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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