GST on Composite Supply of hospital construction works for Govt Entity

 In re KPC Projects Ltd. (GST AAR Maharashtra) From the submissions made by the applicant, we find that in the instant case there is Composite supply of works contract provided to UPRNN, a Government Entity by way of construction of a clinical establishment i.e. a hospital.  However we also find that, the above mentioned Rate Notification No 11/2017 has been further amended by Notification No. 15/2021 – CTR dated 18.11.2021 (with effect from 01.01.2022) and in Sr. No 3, in column (3), in the heading “Description of Services”, in item (vi), for the words “Union territo...