Construction of Jetty for Indian Navy is work contract & not exempt from GST

In re cochin port trust (GST AAR Kerala)

Question 1: Whether, having regard to the background and details including the-scope of work of the Deposit work contained in the MoU entered into between ? CoPT and Indian Navy, what is the nature of the services rendered by CoPT under the MoU? Whether it would be treated as a “Works Contract” as per section] 2( 119) of the CGST Act or as a Composite Supply for services as per Section 2(30} of the CGST Act or a mixed supply as defined in Section 2(74) of the CGST Act?.