2020 (8) TMI 520

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e for the construction of a building for space transportation system. It is a composite contract which includes supply of materials as well as service. They have also received another work order from Mis. Infrastructure Kerala Ltd, a Public Private Partnership Company promoted by Government of Kerala, for the development of Medical College, Thiruvananthapuram which includes construction of road, bridges and other infrastructure. The applicant has requested for advance ruling on the rate of tax applicable for the above works contracts awarded by the Government authorities. 2. The authorized representative of the applicant was heard. It is pointed out that VSSC is the lead Centre of Indian Space Research Organisation under the Department o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ical College, Thiruvananthapuram [Phase - I: Improvement to External Infrastructure - Construction of Road, Bridges and other Infrastructure] by Letter No. INKEL/LOA/Health/2019/CD166 dated 24.04.2019 of Mis INKEL Ltd and pursuant to the above the applicant has entered into an agreement dated 07.05.2019 with Mis INKEL Ltd for execution of the work. On perusal of the communication dated 24.04.2019 intimating the acceptance of the tender and the agreement dated 07.05.2019 it is evident that the tender was accepted and the agreement was entered by M/s INKEL Ltd for and on behalf of the Department of Health and Family Welfare of the Government of Kerala in their capacity as the Special Purpose Vehicle that has been delegated the responsibility ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above) provided to the Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their emp....