The Madhya Pradesh Authority of Advance Ruling (AAR) ruled that the effective date of amendments to GST notifications is the date of publication of Notifications in the Official Gazette.
The applicant, Dee Vee Projects Ltd. is engaged in the works contract by way of construction erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration.
The applicant has sought the advance ruling on the issue of the GST rate 18%as prescribed in serial no. 3, against heading no. 9954 (construction services), specified in Notification no. 11/2017-Central Tax (Rate) dated 28 June 2017, is the rate applicable to the nature of works contract undertaken by the applicant, the Notification has been amended by Notification No. 20/2017-Central Tax (Rate), dated 22nd August 2017, Notification No. 24/2017-Central Tax (Rate), dated 21st September 2017 wherein the GST rate of 12% has been notified in respect of works contract as defined in clause (119) of Section 2 of the Act. if so, whether the amendment through Notification No. 20/2017 and 24/2017 will be effective from the date of Notification No. 11/2017 and whether it would be in order for the applicant (supplier) to charge GST at the rate of 12% or is the GST rate 18% applicable to the nature of works contract undertaken by the applicant.
The coram consisting of Manoj Kumar Choubey and Virendra Kumar Jain held that in respect of the effective date of the amendments to Notification no. 11/2017-Central Tax (Rate) vide Notification No. 20/2017-Central Tax (Rate) and Notification No. 24/2017-Central Tax (Rate) asked by the applicant shall be the date of publication of the Notifications in the Official Gazette.