GST on works contract service for construction of residential quarters for employees of NPCIL

In re SOM VCL (JV) (GST AAAR Tamil Nadu) Whether the execution of works contract services at Kundankulam Nuclear Power Project would be covered S.No vi (or) vii of Notification No.24/2017 dated 21.09.2017 attracting GST @ 12% or 18% ; and 2. The assessee had already charged GST @12% on its invoices for the works contract service provided. In case the rate of GST is determined to be 18% instead of 12% should they pay the differential tax through debit note under GSTR 1? The execution of works contract service for construction of residential quarters exclusively meant for the employees of NPCIL...