AAR: 'Hostel construction service' on campus of National Centre for Biological Sciences taxable at 18%

Karnataka AAR holds that 18% GST (CGST + SGST) is applicable on works contract service provided by applicant to National Centre for Biological Sciences (NCBS) for construction of hostel building on campus; Observes that the activity is taxable under ‘residual item’ under item no. (xii) of Serial No. 3 of the Notification No. 11/2017- CT (Rate) dated June 28, 2017 (Notification); Notes that NCBS, which is a separate centre of Tata Institute of Fundamental Research (TIFR), ...