GST on works contract awarded by Kochi Water Metro Project

In re Kool Home Builders (GST AAR Kerala) 1. Whether the Kochi Water Metro Project comes under exclusion specified for the term ‘business’ as per the explanation to heading 9954 item no. (vi) of Notification No.11/2017 dt.28th June 2017? Ruling: The integrated water transport project namely; Kochi Water Metro Project is an activity undertaken by the Government of Kerala as a public authority and hence squarely covered by the explanation to entry at SI No. 3 (vi) of the Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017. 2. Whether the works contract awarded to Kool Home B...