Rate of GST on works contract for constructing a civil structure for a Govt entity

In re ITD Cementation India Ltd. (GAT AAAR West Bengal) It is clear from the very nature of the project that it creates infrastructure for commercial utilization of the national waterway. Though the Multi-modal IWT Terminal will facilitate commerce and business in and around Haldia, West Bengal, its creation is not for propagating any business or commercial interests of IWAI. IWAI is facilitating the vision of Government of India’s ‘Jal Marg Vikas Project’ for creating infrastructure for economic development of the country. The Inland Waterways Authority of India Act, 1985 em...