Rate of Tax — The applicant states that he has entered into a works contract agreement with National Centre for Biological Sciences for the purpose of execution of works contract for construction of building for laboratories and associated facilities at NCBS Campus in Bangalore. The Applicant sought Advance ruling on the question what is the applicable rate of tax for the provision of construction service rendered to NCBS? The Authority ruled out that 18% GST will be applicable on the works contract service provided by the applicant to NCBS. — URC Construction (P) Ltd., In Re.. [2019] 16 TAXLOK.COM 134 (AAR-Karnataka)