Works Contract Services—The applicant is a contractor of Government projects. Many of the works are undertaken by way of sub contracts. The sub contractors have raised doubtss regarding the applicable tax rate. Accordingly the applicant sought for advance ruling on GST rate.
Held that:- For the supply of works contract awarded by Government, the tax rate applicable is 12% GST, sub contracts, if any, awarded also attract 12% GST In view of the observations stated above, the following rulings are issued:
i) Supply of works contracts awarded by Government attracts 12% GST.
ii) Supply of works contracts awarded by the Central University of Kerala attracts 12% GST.
iii) Supply of work awarded by M/S. HLL Infra Tech Services Ltd. For the construction of Biotech lab and administrative block at Life Science Park, Trivandrum attracts 18% GST  4 TAXLOK.COM 007 (AAR-Kerala)