2018 (10) TMI 600 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (18) G. S. T. L. 97 (A. A. R. – GST) – Works Contract Services – Composite supply – Sub-Contract – supply of works awarded by Public Works Department/SC-ST District Officer/Special Officer, Government Medical College being line departments of State Government, the civil structural, internal and external finishing, plumbing and sanitary arrangements, electrical, HVAC, lifts and fire fighting installations, including testing, commissioning attracts @12% GST.
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Held that:- Government Authority means any authority or a board or any other body set up by an Act of Parliament or State Legislature or established by any Government with 90% 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 i
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ly of work awarded by M/S. HLL Infra Tech Services Ltd. For the construction of Biotech lab and administrative block at Life Science Park, Trivandrum attracts 18% GST. – AAR No. KER/14/2018 Dated:- 26-9-2018 – SHRI. B.G. KRISHNAN AND SHRI. B.S. THYAGARAJABABU MEMBER Authorized Representative: Mr. Sabu Cherian, AGM Finance. The applicant is a contractor 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, internal and external finishing. plumbing and sanitary arrangements, electrical, HVAC, lifts and fire fighting installations, including testing, commissioning and handover as turnkey work. SE, PWD, SC-ST District Officer, Special Officer Govt. Medical College, Pala
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as sub-contract, by the principal contractor. The composite supply of works contract provided by a sub-contractor is also taxable @12% GST. The ruling sought for in the 1 st case is that, the supply of works awarded by Public Works Department/SC-ST District Officer/Special Officer, Government Medical College being line departments of State Government, the civil structural, internal and external finishing, plumbing and sanitary arrangements, electrical, HVAC, lifts and fire fighting installations, including testing, commissioning attracts @12% GST. Government Authority means any authority or a board or any other body set up by an Act of Parliament or State Legislature or established by any Government with 90% 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% GS
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