AAR: Turnkey project involving Jetty construction & sites for National Technical Research Organization eligible for 12% concessional GST rate

Kerala AAR holds that the activity of construction of Jetty and development of sites for National Technical Research Organization (NTRO), a Technical Intelligence Agency of the Government of India, on turnkey basis as “Deposit Work” is works contract as defined in section 2 (119) of CGST Act; Perusing the MOU, holds that it is composite supply of works contract and shall be treated as a supply of services in terms of Sl. No. 6 of Schedule II of CGST Act, 2017; E...