AAR: Treats every supply under works contract provided to IIT, Bhuwaneswar separately for determining GST

Odisha AAR holds that supply of services via work contract entered into by the applicant with IIT, Bhubaneswar, merits entitlement to concessional rate of GST @ 12% but every supply under the work contract shall be treated separately for determining the GST rate as per CGST Act and OGST Act r/w respective exemption notifications; Notes that the Applicant entered into a works contract with IIT, Bhubaneswar for rendering Project Management Consultancy (PMC) involving constructi...