In the matter of Odisha NBCC (India) Ltd. decided by the Authority for Advance Rulings Odisha the applicant entered into Agreement with Indian Institute 
of Technology, Bhubaneswar (IIT BBS) for Project Management Consultancy (PMC) work. It was required to • carry out surveying and soil investigation of the plot of IIT BBS• finalize the Architectural Plans• prepare tender documents required for execution of the Project after giving technical sanction of the concerned work. 
The work was to be executed as per architectural drawings and specifications. It filed an application for advance ruling before AAR Odisha to determine 
taxability of services provided.
The Authority for Advance Ruling observed that all the institutions of the Indian Institute of Technology (IIT) are established by the Government of India, 
Ministry of Human Resource Development which is exercising full control over the activities of IITs all over the country.
Therefore, there would be no doubt that IIT Bhubaneswar would be treated as a Government Entity because as per Notification No. 31/2017- Central Tax (Rate) 
dated  13th October, 2017 a Government Entity is defined as “an authority or a board or any other body including a society, trust, corporation:• set up by an Act of Parliament or State Legislature; or o established by any Government, o with 90 per cent, or more participation by way of equity or control, o to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.” 
It was also observed the applicant was engaged as a “Project Management Consultant” and it awarded different types of works to various agencies/contractors 
with categorical mention of individual works to be carried out by them with specific remuneration for each such work. Hence, it would be a supply having 
distinctly identifiable components with distinct value attributable to each of the components. 
Therefore, supply of services and goods involved in the subject work order/contract were not naturally bundled and would not be treated as composite supply.
Hence, it was held that the entire work under the said contract would not be entitled to concessional rate in terms of Notification No. 11/2017-C.T. (R), 
dated 28-6-2017. Accordingly, each and every supply under the contract would be treated separately for determining the rate of tax under the CGST Act, 2017 
read with the provisions of GST Tariff and respective exemption notifications.