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Govt. Contract for construction of road, bridges etc. qualifies as works contract; 12% GST is applicable: KER AAR

September 15, 2020[2020] 119 146 (AAR - KERALA)

GST: Applicant is engaged in providing services of construction including materials and labour as per tender requirements They have received a work order from Vikram Sarabhai Space Centre for 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 Infrastructure Kerala Ltd., a Public Private Partnership Company promoted by Government of Kerala, for development of Medical College, Thiruvananthapuram which includes construction of road, bridges and other infrastructure Since services provided by applicant under both contracts fall under definition of works contract under section 2(119) and services being provided to Central Government and State Government, applicant is eligible for concessional rate of GST of 12 per cent prescribed in Sl. No. 3 (vi)(a) of Notification No. 11/2017 - Central Tax (Rate) dated 28-6-2017 as amended

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