The work of design, realisation, integration and commissioning of Trisonic Wind Tunnel as a turnkey project will fall under definition of works contract under section 2 (119). The service provided to the Central Government by way of construction, erection, commissioning, installation, completion, fitting out, of a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession will attract 12 per cent GST as per SI. No.3(vi) of Notification No.08/2017-Integrated Tax (Rate) dated 28-6-2017.
AUTHORITY FOR ADVANCE RULINGS, KERALA
Vikram Sarabhai Space Centre, In re
ADVANCE RULING NO. KER/43/2019
APRIL 12, 2019