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The rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of the Central Goods and Services Tax Act undertaken by the applicant is to be charged at 18% GST.

Classification of Service — The Applicant stated that work got allotted to them through a tender of Airport Authority of India for original works like construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of the airports. As per the applicant, his scope of work was covered by the Notification under Sl.No.3 (ii) of the said Notification and hence was taxable at the rate of 18%. Thus, the Applicant sought advance ruling in respect of Applicable rate of tax on works allotted by the Airport Authority of India. The Authority ruled out that the rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act undertaken by the applicant is to be charged at 18% under the IGST Act. — Vishal Infrastructure Limited, In Re… [2019] 16 TAXLOK.COM 084 (AAR-Karnataka)