2018 (10) TMI 600

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....Finance. The applicant is a contractor of Government projects. Many of the works are undertaken by way of sub contracts. The sub contractors have raised doubtss regarding the applicable tax rate. Accordingly the applicant sought for advance ruling on GST rate for the following contracts: SI.No. Name of Project Employer 1. Construction of Hospital Block buildings in Government Med....

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....tification No. 8/2017 vide notification No.39/2017 dated 13.10.2017, composite supply of works contract as defined in clause (119) of section 2 of the GST Act, supplied to the Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Governmental Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, main....

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....r State Legislature or established by any Government with 90% or more participation by way of equity control. The Central University of Kerala established under the Central University Act. Hence the supply work relating to the construction of non-science building for various departments at Central University of Kerala, is also taxable @12% GST. Even if the work is executed through RITES Ltd, the a....