AAR : Works contract service to Inland Waterways Authority of India, not eligible for concession, taxable at taxable at 18%

Jan 09,2019

West Bengal AAR holds that works contract service provided to Inland Waterways Authority of India (IWAI) for construction of a multi-modal IWT terminal on EPC basis shall attract GST at 18% under Serial No. 3(xii) of Notification No. 11/2017- Central Tax (Rate); Observing that scope of work inter-alia comprises of design and construction of berths, conveyor trestles, worker’s amenity building, sewerage system, communication and IT system, etc., elucidates that said service ...

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