Work Contract service to IIT-Bhubaneswar entitled for concessional rate of 12% GST 

In re NBCC (India) Limited (GST AAAR Odisha)

With respect to issue raised in Para 3.6(a) whether the tax rate of 12% determined by the Appellate Authority for Advance Ruling in its order dated 19-03-2021 is applicable to entire contract, we find that there is no merit to discuss the matter again and again. The Appellate Authority for Advance Ruling in its order dated 19-03-2021 has clearly ruled that the works entrusted to M/s. NBCC (India) Ltd. can be treated as composite supply and consequently the Faculty Quarters, Staff Quarters and

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