J U D G M E N T

Kauser Edappagath, J.

This writ appeal has been filed challenging the judgment of the learned Single Judge in WP(C) No.32206/2023 dated 3rd October, 2023.

2. The appellant is a Class - A Electrical Contractor registered with the Kerala Public Works Department. He was awarded the contract for the execution of the electrical works regarding the augmentation of the power system in Government Medical College, Kozhikode pursuant to the tender dated 28/5/2019 invited by the 1st respondent. An agreement for the execution of the said work was executed between the appellant and the 1st respondent on 13/6/2019 governing the terms and conditions, and the appellant carried out the said work. In the course of the periodical submission of the bills for the work done, the appellant was paid the total contract amount of `3,64,56,779/- as on 31/3/2023 which includes GST @2% deducted at source. The tender for the works was invited by the 1st respondent after the enactment of GST laws w.e.f. 1/07/2017. “Works contract” falls within the ambit of S.2(119) of the GST Act, 2017 and composite works contract executed for Government is taxable @12% as per Notification No.20/2017 up to 31/12/202