The Odisha Authority of Advance Ruling (AAR) held that 18% GST will be applied to the construction of the Director’s Bungalow and the construction of staff or faculty quarters in IIT, Bhubaneswar.
In the IIT Campus, Bhubaneswar the applicant, M/s NBCC (India) Limited has been awarded the construction of Directors Bungalow, staff Quarters, Faculty Quarters. Advance ruling seeks on the problem of the construction of the Director’s Bungalow and construction of staff or faculty quarters.
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The two judges G.K.Pati and H.K.Mishra specified that the goal of the legislature is being to permit the concessional rate to certain work that has been committed to the government entity for the public interest. “but extrapolating and extending this concessional rate to any or all activities of IIT, Bhubaneswar will not only be unwarranted but also defeat the very purpose of concessional rate”.
AAR held that the construction of directors Bungalow and construction of staff or faculty quarters are out of privilege given beneath Notification No. 11/2017 C.T. (Rate), on June 28, 2017, on which 18% GST rate 
AAR held that the works committed to the petitioner through IIT Bhubaneswar under contract/agreement dated May 2, 2016, which is not relieved as composite supply and hence works below the mentioned contract will not be liable to the concessional rates in context to the Notification No. 11/2017-C.T. (R), on June 28, 2017. But AAR must rule that the supply of items or the two will comes to reach the work trusted to HT, Bhubaneswar by Government of India will be allowed to a concessional rate below Sr. No. 3(vi) to Notification No. 11/2017-C.T. (R). to reveal the tax prices each and every supply beneath the contract of the topic will be seen as separately beneath the CGST Act, 2017 read with the procurements of the GST and corresponding privileged announcements.
