GST on design, realisation, integration & commissioning of Wind Tunnel for ISRO

In re M/s Tata Projects Limited (GST AAR Kerala) Advance Ruling regarding Design, realisation, integration and commissioning of 1.2m trisonic wind tunnel at VSSC, ISRO, Thiruvananthapuram. Whether the supply under the contract for ‘Design, Realisation, Integration and Commissioning of 1.2m Trisonic Wind Tunnel at Vikram Sarabhai Space Centre, ISRO, Thiruvananthapuram can be considered as supply of equipment eligible for the concessional rate of GST under SLNo.243A of First Schedule of Notification No.01/2017 Integrated Tax Rate dtd.28-06-2017. The supply under the contract cannot be cons...