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The work orderawarded by M/s Uranium corporation of India Ltd, to applicant M/s P. K. AGARWALA constitute of more than 75% of "earth Work", the rate of GST would be 5%.

Shanti Prime Publication Pvt. Ltd. Rate of Tax — The applicant sought Advance Ruling on the following questions/issues:

(i) Whether M/s. Uranium Corporation of India Ltd. -Comes under the Purview of Government Entity.

(ii) What will be the rate of GST on the works contract for raising of western site tailing dam at Turamdih vide work order no.-T-964 dated 20.06.2017. In the aforesaid work order more than 75% of the work is the nature of Earth work.

Ruling—
I. M/s Uranium Corporation of India Ltd has 100% of equity held by the President of India, hence, M/s Uranium Corporation of India Ltd is a government entity.

II. The work order no. T-964 dt. 20.06.2017 awarded by M/s Uranium corporation of India Ltd, to applicant M/s P. K. AGARWALA constitute of more than 75% of "earth Work", the rate of GST would be 5%.P.K. Agarwala, (Partnership (Firm), In Re… [2018] 6 TAXLOK.COM 077 (AAR-Jharkhand)