GST on execution of works contract services for Nuclear Power Project

In re SOM VCL(JV) (GST AAR Tamil Nadu) Q1. Whether the execution of works contract service at Kudankulam Nuclear Power Project would be covered under S.No vi (or) vii of Notification No.24/2017 dated 21.09.2017 attracting GST@12% or 18% A1. The execution of works contract service for construction of residential quarters to the employees of Kudankulam Nuclear Power Project is not covered under SI. No. 3(vi) of Notification 11/2017-CT-Rate dt. 28.06.2017 for the reasons stated in Para 7 above. The applicable rate is @18% GST as per SI. No 3(xii) of Notification 11/2017-CT-Rate dt. 28.06.2017(as ...