Case Law Details
In re TATA Projects Pvt Ltd (GST AAR Rajasthan)
Nuclear Fuel Complex had awarded contract to the applicant vide contract number T.N.No. C-NFC/1113/2015 dated 10/05/2017. The contract is “Contract for Civil, Structural and PH works for plant and Non Plant Buildings (both RCC and Pre-Engineered Buildings) along with other allied structures for Prrr & ZFF Facilities at Nuclear Fuel Complex.”
The client for the above contract is Deputy Chief Engineer (CED, PD & EP), Nuclear Fuel Complex, Department of Atomic Energy, Government of India, Post- ECU, Hyderabad.
The project is about Civil, Structural and PH works for plant and Non Plant Buildings (both RCC and Pre-Engineered Buildings) along with other allied structures for PFFF & ZFF Facilities at Nuclear Fuel Complex – Kota, Rawatbhatta, Rajasthan.
The supply thus provided by the applicant to the NFC is a Works Contract Service (construction service) falling at Serial No. 3(xii) of Notification No. 11/2017-CT (Rate) dated 28.06.2017 as amended from time to time and will attract GST @ 18% (SGST 9% + CGST 9%. The GST rate applicable on the project undertaken by the applicant is 18% (SGST 9% + CGST 9%).
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