The rate of GST on supply of works contract service which is being supplied to M/s SAIL, Rkl for construction of ISPAT Post Graduate Medical Institute and Super Specialty Hospital would merit entitlement for concessional rate of GST @ 12% [CGST @ 6% + SGST @ 6%] in terms of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 (and as amended).
Authority for Advance Ruling —Rate of GST on the Contract awarded for construction by NBCC (INDIA) LIMITED –- The applicant is a national contractor and the flagship company of the URC Group, having its registered office in Tamil Nadu. The applicant has been awarded a contract by M/s NBCC for Construction of ISPAT Post Graduate Medical Institute and Super Specialty Hospital at Rourkela Steel Plant for SAIL in Odisha on Design, Engineering, Procurement and Construction (EPC) basis. The applicant sought an Advance Ruling on the applicable rate of GST on the Contract awarded by Ms. NBCC (INDIA) LIMITED, an Executing Agency of behalf of M/s. SAIL, for construction of ISPAT Post graduate Medical Institute and super specialty Hospital at Rourkela Steel Plant for SAIL in the State of Odisha.
Held that:- The Hon’ble Authority held that the rate of GST on supply of works contract service which is being supplied to M/s SAIL, for construction of ISPAT Post Graduate Medical Institute and Super Specialty Hospital would merit entitlement for concessional rate of GST @ 12% in terms of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017.
The rate of GST on supply of works contract service which is being supplied to M/s SAIL, Rkl for construction of ISPAT Post Graduate Medical Institute and Super Specialty Hospital would merit entitlement for concessional rate of GST @ 12% [CGST @ 6% + SGST @ 6%] in terms of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 (and as amended).
Authority for Advance Ruling —Rate of GST on the Contract awarded for construction by NBCC (INDIA) LIMITED –- The applicant is a national contractor and the flagship company of the URC Group, having its registered office in Tamil Nadu. The applicant has been awarded a contract by M/s NBCC for Construction of ISPAT Post Graduate Medical Institute and Super Specialty Hospital at Rourkela Steel Plant for SAIL in Odisha on Design, Engineering, Procurement and Construction (EPC) basis. The applicant sought an Advance Ruling on the applicable rate of GST on the Contract awarded by Ms. NBCC (INDIA) LIMITED, an Executing Agency of behalf of M/s. SAIL, for construction of ISPAT Post graduate Medical Institute and super specialty Hospital at Rourkela Steel Plant for SAIL in the State of Odisha.
Held that:- The Hon’ble Authority held that the rate of GST on supply of works contract service which is being supplied to M/s SAIL, for construction of ISPAT Post Graduate Medical Institute and Super Specialty Hospital would merit entitlement for concessional rate of GST @ 12% in terms of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017.