https://www.taxtmi.com/caselaws?id=427003 The AAR Kerala ruled that works contract services for the Kochi Water Metro Project qualify as works contract under Section 2(119) of CGST Act, involving construction of terminals and infrastructure for integrated water transport. The contract, though awarded by Kochi Metro Rail Ltd, is executed on behalf of Kerala Government as the de jure owner. The project falls under the exclusion from "business" definition as it's undertaken by state government as public authority. Therefore, the works contract services attract GST at 12% rate under Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017. en-us Fri, 18 Feb 2022 00:00:00 +0530 Sat, 05 Apr 2025 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427003 The AAR Kerala ruled that works contract services for the Kochi Water Metro Project qualify as works contract under Section 2(119) of CGST Act, involving construction of terminals and infrastructure for integrated water transport. The contract, though awarded by Kochi Metro Rail Ltd, is executed on behalf of Kerala Government as the de jure owner. The project falls under the exclusion from "business" definition as it's undertaken by state government as public authority. Therefore, the works contract services attract GST at 12% rate under Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017. Case-Laws GST Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427003