AAR: Design, commissioning of Wind Tunnel for Central Govt. constitutes ‘works contract’, liable to 12% GST

Kerala AAR hold that applicant’s work of design, realisation, integration and commissioning of 1.2 m Trisonic Wind Tunnel to Vikram Sarabhai Space Centre (VSCC), ISRO, as a turnkey project, constitutes a works contract u/s 2(119) of CGST Act, 2017; Further holds that the services provided to Central Govt. by way of construction, erection, commissioning, installation, completion, fitting out, of a civil structure or and other original works meant predominantly for use o...