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The work of design, realisation, integration and commissioning of 1.2m Trisonic Wind Tunnel as a turnkey project will fall under the definition of works contract and will attract 12% GST.

Classification of Supply — M/s. Vikram Sarabhai Space Centre entered into a contract with the applicant the work involves aerodynamic structural and control design analysis, detailed design, detailed engineering, fabrication, procurement, inspection, third party inspection, loading and unloading of material, transportation to site, civil and electrical works, integration of systems, training, documentation, acceptance, testing and commissioning of 1.2m Trisonic Wind Tunnel.  The Applicant sought advance ruling in respect of the supply under the contract for 'Design, Realisation, Integration and Commissioning of 1.2m Trisonic Wind Tunnel. The Authority ruled out that the work of design, realisation, integration and commissioning of 1.2m Trisonic Wind Tunnel as a turnkey project will fall under the definition of works contract under Section 2 (119) of the CGST Act, 2017 and attract 12% GST. — Tata Projects Limited, In Re… [2019] 17 TAXLOK.COM 081 (AAR-Kerala)

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