GST on supplementary invoices for works contracts executed before 18/07/2022

In re Universal MEP Projects & Engineering Services Limited (GST AAR Odisha) The GST AAR Odisha addressed whether supplementary invoices for a works contract executed before 18/07/2022 should apply the GST rate of 12% or 18%, following the recent amendment to Notification No. 3/2022-CT (Rate) effective from 18/07/2022. The contract, executed by Universal MEP Projects & Engineering Services Limited for RWSS, involved a price escalation clause leading to the issuance of supplementary invoices. Under the earlier rate of 12% (CGST 6% + SGST 6%), the applicant had invoiced before the amendm...