12% GST on designing of Trisonic Wind Tunnel as turnkey project

In re Vikram Sarabhai Space Center (GST AAR Kerala) The work of design, realisation, integration and commissioning of Trisonic Wind Tunnel as a turnkey project falls under the category of Works Contract and is taxable @ 12% GST. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING ,KERALA Vikram Sarabhai Space Centre, Department of Space, Government of India entered into a contract with Tata Projects Ltd, Mumbai for design, fabrication, procurement, instrumentation and control and commissioning of Trisonic Wind Tunnel with Ejector System. The work involves fabrication of machineries, transporta...