Home Case Index All Cases GST GST + AAR GST - 2020 (10) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (10) TMI 1351 - AAR - GSTClassification of services - rate of tax - composite supply of works contract - N/N. 11/2017-Central Tax (Rate) dated 28th June 2017 - HELD THAT:- In response to the कमांक/ राकआ / अविप्रा /03/2020/24 नवा रायपुर अटल नगर, दिनांक 03.09.2020 issued to the Assistant Commissioner, State Tax, Korba Circle-2, Chhattisgarh, the jurisdictional office vide कमांक/ रा.क. – 2/ एफ/2020/460 कोरवा दिनांक 06/अक्टूबर/2020 Opined that since there is no other mention, the date of issue of Notification No. 20/2017-Central lax (Rate), dated 22nd August, 2017 and Notification No. 24/2017-Central Tax (Rate), dated 21st September 2017 would be the effective date of the said Notification. The GST Rate on composite supply of works contract as defined in clause (119) of Section 2 of the Central Goods and Services tax Act, 2017 is 18% (9% CGST+9% SGST) till 21/08/2017 as stipulated under serial no. 3, Heading 9954 of Notification No. 11/2017-Central Tax (Rate) dated -28/06/2017. Thereafter, the GST Rate on composite supply of works contract as defined in Clause (119) of Section 2 of the Central Goods Services tax Act, 2017 is 12% (6% CGST+6% SGST) from 22/08/2017 as per serial no. 3, Heading 9954 of Notification No. 20/2017-Central Tax (Rate) dated-22nd August, 2017 - The applicant has wrongly interpreted that the tax liability is @ 12% (CGST 6% and SGST 6%) from 01st July, 2017 itself whereas the effective date of the said Notification is the Notification date itself. Notification No. 11/2017-Central Tax (Rate) dated-28/06/2017 is applicable with effect from the notification date viz. 28/06/2017. Similarly Notification No. 20/2017-Central Tax (Rate) dated-22nd August, 2017 is applicable with effect from the notification date viz. 22/08/2017 and Notification No. 24/2017-Central Tax (Rate) dated 21st September, 2017 is applicable with effect from 21/09/2017.
|