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2021 (11) TMI 268 - AAR - GSTApplicability of reduced GST rate vide Notification No.20/2017, dated: 22-08-2017 as well Notification No.1/2018-CT(Rate), dated: 25-01-2018 from 01-07-2017 -works rendered by the constituents of the Joint Venture - to be treated as sub-contract to Joint Venture, which is not having physical existence other than the constituents? - HELD THAT:- As seen from the information provided by the DGGI the investigation proceedings are still pending under Chapter XIV of the CGST Act, 2017 with respect to the questions raised by the applicant. When seen in light of the amendment to Section 83(1), the pending investigation after inspection or search have to be interpreted as pending proceedings in light of rules of interpretation and law declared by the Hon’ble Supreme Court of India in Raghubansh Narain Vs Govt. of UP [1966 (9) TMI 145 - SUPREME COURT]. Thus as the proceedings are pending under Chapter-XIV of the CGST Act, 2017 regarding the question raised by the applicant, the application filed by M/s. Megha Engineering & Infrastructures Limited stands rejected.
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