GST on Contract Services by Sub-contractor for Govt project before 25.01.2018

In re Kunal Structure (India) Pvt. Ltd. (GST AAR Gujarat) The moot issue here is to decide whether the construction service provided by the applicant in the capacity of sub-contractor to the main contractor who were in turn providing services to Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity is eligible for GST @ 12% prior to 25.01.2018 when notification No. 11/2017-Central Tax (Rate), dated 28 June 2017 was amended by Notification No. 01/2018-CT (Rate) dated 25.01.2018. The entry at Serial No. 3(vi) concerned with work...