https://www.taxtmi.com/caselaws?id=387864 The court ruled that the supply under the contract for the design, realization, integration, and commissioning of a 1.2m Trisonic Wind Tunnel did not qualify for the concessional rate of GST. The Wind Tunnel project was considered a works contract attracting GST at the rate of 12% due to its nature as an immovable system integral for Research and Development purposes. The project involved various activities falling under the definition of a works contract and was categorized as an original work predominantly for non-commercial use, leading to the application of 12% GST as per relevant notifications. en-us Tue, 15 Oct 2019 00:00:00 +0530 Thu, 13 Mar 2025 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387864 The court ruled that the supply under the contract for the design, realization, integration, and commissioning of a 1.2m Trisonic Wind Tunnel did not qualify for the concessional rate of GST. The Wind Tunnel project was considered a works contract attracting GST at the rate of 12% due to its nature as an immovable system integral for Research and Development purposes. The project involved various activities falling under the definition of a works contract and was categorized as an original work predominantly for non-commercial use, leading to the application of 12% GST as per relevant notifications. Case-Laws GST Tue, 15 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387864