supply of works contract awarded by Government, tax rate applicable is 12 per cent GST and sub contracts, if any, awarded will also attract 12 per cent GST
Supply of work contract awarded by a company for construction of Biotech lab and administrative block at Life Science Park attracts 18 per cent GST
AUTHORITY FOR ADVANCE RULINGS, KERALA
Mary Matha Construction Company, In re
B.G. KRISHNAN AND B.S. THYAGARAJABABU, MEMBER
ADVANCE RULING NO. KER/14/2018
SEPTEMBER 26, 2018
Sabu Cherian, Adv. for the Applicant.
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