GST on works contract services to GVSCCL provided by Shapoorji

In re Shapoorji Pallonji & Company Private Limited (GST AAR  Andhra Pradesh) The applicant is providing the following supplies to the GVSCCL: a) Construction of the project b) Development of the project including plantation, landscaping, Street lighting etc., c) Maintenance of the project. The clause (119) of the section (2) of the CGST Act defines ‘works Contract’ as “a contract: for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovabl...