AAR explains applicable date of Amendment to GST notifications

In re Dee Vee Projects Ltd. (GST AAR Madhya Pradesh) Q1. What is rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of Central Goods and Services Act, 2017 (The Act), undertaken by the supplier (applicant) i.e., whether the GST rate 18% or 12% is to be charged by the supplier? Ans: In respect of Question regarding the rate of tax applicable on the Composite Supply of Works Contract, we are unable to answer the question on account of insufficient information provided by the applicant. Q2. If the GST rate 18% (9% CGST+ 9% SGST) as prescribed ...