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2018 (10) TMI 600 - AAR - GSTWorks Contract Services - Composite supply - Sub-Contract - supply of works awarded by Public Works Department/SC-ST District Officer/Special Officer, Government Medical College being line departments of State Government, the civil structural, internal and external finishing, plumbing and sanitary arrangements, electrical, HVAC, lifts and fire fighting installations, including testing, commissioning attracts @12% GST. Held that:- Government Authority means any authority or a board or any other body set up by an Act of Parliament or 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 applicable tax rate is 12% GST. Life Sciences Park, Trivandrum is an initiative of Kerala State Industrial Development Corporation Ltd. for providing basic infrastructural facilities to research institutions, science and technology academia and companies working in the field of Bio-Technoloo, Nano-Technology and Life Sciences - Therefore, it is evident that the Life Sciences Park, Trivandrum is a commercial venture of the KSIDC Ltd., a State Public Sector Undertaking and accordingly the works contract services in respect of construction of Biotech lab and administrative block at Life Science Park, Trivandrum is covered under SI No. 3 (xii) - Heading 9954 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 18%. Ruling:- Supply of works contracts awarded by Government attracts 12% GST. Supply of works contracts awarded by the Central University of Kerala attracts 12% GST. Supply of work awarded by M/S. HLL Infra Tech Services Ltd. For the construction of Biotech lab and administrative block at Life Science Park, Trivandrum attracts 18% GST.
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