In re MTS-EILE (JV) (GST AAR Rajasthan)
Summary: The Rajasthan Authority for Advance Ruling considered an application filed by M/s MTS-EILE (JV) concerning the GST rate applicable to an ongoing composite works contract for FSTP (Faecal Sludge Treatment Plant) infrastructure projects under Contract Package No. RSTDSP/FSTP-9 Towns/03. The tender was invited on 24.04.2022, the bid was submitted on 28.06.2022, the Letter of Acceptance was issued on 30.09.2022 and the Notice to Proceed was issued on 28.11.2022. The applicant stated that GST at 12% (6% CGST + 6% SGST) had been considered in the bid based on the provisions prevailing at the tender and bid dates, while GST at 18% (9% CGST + 9% SGST) was subsequently paid on works executed and billed after 18.07.2022 pursuant to Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022. The applicant sought a ruling on whether 12% GST was correctly applicable on the tender/bid dates and whether the subsequent increase to 18% constituted an additional statutory tax liability/change in tax for the ongoing contract. The applicant subsequently requested withdrawal of the application by letter dated 13.07.2026, stating that an inadvertent typographical/clerical mistake had resulted in incorrect details being submitted. The Authority considered the withdrawal request and, consequently, gave no ruling on the questions raised.
