AAR: Works-contract services provided to National Centre for Biological Science taxable at 18%, denies concession

Karnataka AAR holds that, 18% GST is applicable on provision of construction services to National Centre for Biological Science (NCBS), a centre of Tata Institute of Fundamental Research (TIFR) receiving grants from GoI’s Department of Atomic Energy (DOE) under item no. (xii) of Sr. No. 3 of Notification No.  11/2017- Central Tax (Rate) dated June 28, 2017; Rejects applicant’s plea that, since NCBS is a fully funded aided institute by the DOE, GST is applicable ...