AAR : Works contract undertaken for Nuclear Fuel Complex, a Govt. entity, taxable at 18%

Rajasthan AAR rules that contract for ‘civil, structural and PH works for plant and non- plant buildings along with other allied structures’ undertaken by the applicant for Nuclear Fuel Complex (NFC), shall be taxable under Sr. No. 3 of Notification No. 11/2017-Central Tax (Rate) at 18% GST; Notes that NFC is an industrial arm established under Dept. of Atomic Energy, Govt. of India, therefore, supply under the contract for is given to a Central Govt.; Remarks that supply...