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Service of construction, investigation, testing, retro fitting, restoration etc. of civil structure is work contract service amp; taxable at 18%

May 14, 2021[2021] 127 196 (AAR - TAMILNADU)

GST : Where applicant, engaged in construction activities including retro fitting, restoration etc. of civil structures, entered into contract with Government entity TANGEDCO, which is engaged in generation and distribution of electricity, and work covered in the contract envisages detailed engineering, soil investigation and testing, preparation of design, drawing & submission to TANGEDCO for the approval and carrying out execution of foundation, structure, superstructure works for retro fitting strengthening NPKRR Maaligai against seismic, wind effect and modification of elevation in TNEB headquarters building by supplying the goods involved and the related services, the works undertaken by the applicant are "Works contract" service as per section 2(119) and rate of tax to be charged is 18% (9%CGST + 9% SGST) as per SL.No.3(xii) of Notification II 2017 CT(Rate), dated 28.06.2017 ..

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