AAR : Design, fabrication, etc. of ‘wind tunnel’ for Govt. dept. constitutes a ‘works contract’, taxable at 12%

Kerala AAR holds that design, fabrication, procurement, integration, control and commissioning of Trisonic Wind Tunnel with Ejector System will constitute a ‘works contract’ as defined u/s 2(119) of CGST Act, 2017; Elucidates that, being a works contract awarded by the Central Govt. dept. by way of construction, erection, commission, installation, completion, fitting out, of a civil structure or any other original works meant predominantly for use other than for commerce,...