Works Contract — The work of design, realisation, integration and commissioning of Trosonic Wind Tunnel as a turnkey project will fall under the definition of works under Section 2 (119) of the CGST Acts 2017. The Service provided to the Central Government by way of construction, erection, commissioning. installation, completion, fitting out, of a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession will attract 12% GST as per Sl.No.3(vi) of Notification No. 08/2017 Integrated Tax (Rate) dated 28.06.2017. — Vikram Sarabhai Space Center, In Re…. [2019] 11 TAXLOK.COM 060 (AAR-Kerala)