Works Contract to construct IIT, Bhubaneswar to be considered as Composite Supply Contract

In re NBCC (India) Limited (GST AAAR Odisha) In M/s. NBCC (India) Limited [Order No. 02/ODISHA-AAAR/Appeal/2020-21 dated March 19, 2021], M/s. NBCC (India) Limited (the Appellant) aggrieved by Advance Ruling No. 01/ODISHA-AAR/2020-21 dated October 01, 2020 has sought clarification as to whether works contract executed by them of construction of IIT, Bhubaneswar can be treated as composite supply under Goods and Services Tax (GST). The Hon’ble Odisha Appellate Authority of Advance Ruling (“OAAAR”) observed that is it clearly stated in the agreement between the Appellant and IIT Bhubaneswa...