GST Rate on works contract for constructing a civil structure for a Govt entity

In re ITD Cementation India Ltd (GST AAR West Bengal) What should be the rate of GST on works contract for constructing a civil structure for a Govt entity? Section 10 of the IWAI Act, 1985 mandates it to act on business principles while discharging its functions. Section 14(1)(k) even allows IWAI to set up joint ventures with equity participation for the purpose of inland shipping. Therefore, unless proceeds from such activities, including user fees and charges, are credited to the Consolidated Fund of India, they must be construed as proceeds from commerce and business. Section 17(1) of the...