https://www.taxtmi.com/caselaws?id=368634 The Authority for Advance Rulings, Kerala clarified the GST rates for various works contracts. Works contracts awarded by the Government and Central University of Kerala attract a 12% GST rate, while projects like the construction of a Biotech lab and administrative block at Life Science Park, Trivandrum, undertaken by a State Public Sector Undertaking, are subject to an 18% GST rate. The ruling emphasized that the nature of the work and the entities involved determine the applicable GST rate for works contracts in government projects and subcontracts. en-us Wed, 26 Sep 2018 00:00:00 +0530 Mon, 03 Mar 2025 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368634 The Authority for Advance Rulings, Kerala clarified the GST rates for various works contracts. Works contracts awarded by the Government and Central University of Kerala attract a 12% GST rate, while projects like the construction of a Biotech lab and administrative block at Life Science Park, Trivandrum, undertaken by a State Public Sector Undertaking, are subject to an 18% GST rate. The ruling emphasized that the nature of the work and the entities involved determine the applicable GST rate for works contracts in government projects and subcontracts. Case-Laws GST Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368634