GST on construction of Jetty & development of sites for N.T.R.O. on Deposit Work terms

In re Cochin Port Trust (GST AAR Kerala)

1. Whether, having regard to the background and details including the scope of work of the Deposit work contained in the M.O.U. entered into between CoPT and N.T.R.O., what is the nature of the services rendered by CoPT under the M.O.U. entered Into between CoPT and N.T.R.O.? 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 as a mixed supp

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