Case Law Details
Case Name : In re Universal MEP Projects & Engineering Services Limited (GST AAR Odisha)
Related Assessment Year :
Courts :
AAR Odisha Advance Rulings
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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 befor
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