In Re: M/s. Mary Matha Construction Company.
GST
2018 (10) TMI 600 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (18) G. S. T. L. 97 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, KERALA – AAR
Dated:- 26-9-2018
AAR No. KER/14/2018
GST
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 Governme
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in detail. As per the amendment to notification No. 8/2017 vide notification No.39/2017 dated 13.10.2017, 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 others attract 18% GST.
The work awarded by Government is subsequently given 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 c
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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 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
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