GST not exempt on Construction of Jetty for Indian Coast Guard

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 CaPT 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?

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