21 February 2022
->It is a works contract. It is treated as a service.
->HSN 9954 (vi)(b) Tax Rate 12%
->Text: (vi) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, provided to the Central Government, State Government, Union territory or a local authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of – (b) a structure meant predominantly for use as (i) an educational, (ii)a clinical, or(iii) an art or cultural establishment;
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