https://www.taxtmi.com/caselaws?id=397692 The Cochin Port Trust (CoPT) was deemed to be engaged in a "Works Contract" under the CGST Act, 2017, for its activities related to construction work. CoPT was found eligible for a reduced GST rate of 12% for services provided to the National Technical Research Organisation (N.T.R.O.) under an M.O.U. Additionally, contractors engaged by CoPT were also eligible for the reduced rate. CoPT was entitled to claim a refund of excess GST remitted and the supply of electricity and water, considered ancillary to the main works contract services, was taxed at the same 12% rate. en-us Wed, 20 May 2020 00:00:00 +0530 Wed, 18 Nov 2020 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397692 The Cochin Port Trust (CoPT) was deemed to be engaged in a "Works Contract" under the CGST Act, 2017, for its activities related to construction work. CoPT was found eligible for a reduced GST rate of 12% for services provided to the National Technical Research Organisation (N.T.R.O.) under an M.O.U. Additionally, contractors engaged by CoPT were also eligible for the reduced rate. CoPT was entitled to claim a refund of excess GST remitted and the supply of electricity and water, considered ancillary to the main works contract services, was taxed at the same 12% rate. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397692