AAR: Construction service provided to Vikram Sarabhai Space Centre & Infrastructure Kerala Ltd., taxable at concessional 12% rate

Kerala AAR rules on taxability of construction services provided to (i) Vikram Sarabhai Space Centre (VSSC), Department of Space of Govt. of India for the construction of a building for space transportation system and (ii) Infrastructure Kerala Ltd., a Public Private Partnership Company promoted by Govt. of Kerala, for the development of Medical College which included construction of road, bridges and other infrastructure; Perusing the work orders and agreements entered by th...