18% GST payable on construction work contract services to UP Jal Nigam

In re Elegant Infra Developers (GST AAR Uttar Pradesh) AAR held that 18% GST payable on non-commercial establishments construction work contract services provided to construction & Design Services Division of Uttar Pradesh Jal Nigam Question- With effect from 01.01.2022, whether the work contract services provided by way of construction of non-commercial establishments by Elegant Infra Developers to the construction & Design Services Division 0f the Uttar Pradesh Jal Nigam be subject to GST at the rate of 12% (6% CGST+6%SGST) by virtue of item (vi) of serial number 3 of the notificatio...