https://www.taxtmi.com/caselaws?id=402100 The authority determined that the supply to IIT, Bhubaneswar is not a composite supply and does not qualify for a concessional GST rate as a whole. IIT, Bhubaneswar is classified as a 'Government Entity'. Specific works contract services related to educational and research facilities qualify for a 12% GST rate, while the construction of Directors Bungalow and staff/faculty quarters attracts an 18% GST rate. Construction services related to sewerage projects are eligible for a 12% GST rate. Each supply under the contract must be assessed separately for the applicable GST rate. Appeals can be filed within 30 days. en-us Thu, 01 Oct 2020 00:00:00 +0530 Fri, 21 Mar 2025 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402100 The authority determined that the supply to IIT, Bhubaneswar is not a composite supply and does not qualify for a concessional GST rate as a whole. IIT, Bhubaneswar is classified as a 'Government Entity'. Specific works contract services related to educational and research facilities qualify for a 12% GST rate, while the construction of Directors Bungalow and staff/faculty quarters attracts an 18% GST rate. Construction services related to sewerage projects are eligible for a 12% GST rate. Each supply under the contract must be assessed separately for the applicable GST rate. Appeals can be filed within 30 days. Case-Laws GST Thu, 01 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402100