In re MTS-EILE (JV) (GST AAR Rajasthan)
The Rajasthan Authority for Advance Ruling considered an application filed by M/s MTS-EILE (1V), Jaipur, concerning the applicable GST rate for an ongoing composite works contract relating to FSTP 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 had considered GST @12% (6% CGST + 6% SGST) at the tender and bid stages, while GST @18% (9% CGST + 9% SGST) was subsequently paid on works executed and billed on or after 19.07.2022 pursuant to Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022. The applicant sought a ruling on whether 12% GST was 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. At the personal hearing on 13.07.2026, the applicant requested withdrawal of the application with liberty to file a fresh application. The Authority considered the withdrawal request and recorded that no ruling was given.
Main Article / Analysis
Issue Before the Authority
The issue raised by M/s MTS-EILE (1V),5/2, Shahid Amit Bhardwaj Marg, JAIPUR, Rajasthan-302017(hereinafter ‘the applicant, is fit to pronounce advance ruling as they have deposited prescribed Fee under CGST Act and it falls under the ambit of the Section 97(2)given as under:
