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TMI Blog2023 (3) TMI 1254X X X X Extracts X X X X X X X X Extracts X X X X ..... licant : Adv. Kamlesh Sharma (Authorized Representatives) Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the GST Act . 1. The applicant M/s Bhori Lal Mohan Lal, 48/105, Rajath Path, Mansarovar, Jaipur (hereinafter the Applicant) being a registered person (GSTIN is 08AABFB2993G1ZG) as per the declaration given by him in Form (ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. The Applicant has sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f section 2 of the Central Goods and Services Tax Act,2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to:- (d) Low cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority under- (1) the Affordable Housing in Partnership component of the housing for All (Urban) Mission/Pradhan Mantri awas Yojana. (2) any housing scheme of a State Government; Applicable tax rate shall be 6 % CGST and SGST each on such type of works contract. Thus the applicant pleaded that they are eligible to sought advance ruling on the issues, under subsection (c) of Section 95 Section 97(2) of the CGST Act. (2) That the applicant was charged 6 % CGST and SGST each based on Notification 11/2017 Central Tax Rate under Serial no. 3 heading 9954, in column (3) description of service, in the item no. (v) (d) (2) till 01.01.2022. Then Central Government released a notification, no. 15/2021 dated 18 Nov. 2021 wherein amendment were brought in Notification no 11/2017 Central Tax Rate. It brought changes Notification no.11/2017 Central Tax Rate only in, as quoted - As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate) as amended: v) Composite supply of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to, (a) Railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square meters per house in a housing project approved by competent authority empowered under the 'Scheme of Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; d) low cost houses up to a carpet area of 60 square meters house per in a housing project approved by the competent authority under- (1) the Affordable Housing in Partnership component of the Housing for All (Urban) Mission/ Pradhan Mantri Awvas Yojana; (2) any housing scheme of a State Government; The D.C further observed that the amendments brought vide Notification No. 22/2021-Central Tax (Rate) dated 31.12.2021 are related to items (i),(vi),(ix) (vi) and (x) of the Serial No. 3 of the Notification No. 11/2021-Central Tax (Rate) dated 28.06.2017 as amended. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant (Service provider). However, we understand that applicant made a mistake while writing facts. Applicant has raised the question on the eligibility of the Notification on tax rate to the service supplied by them. Therefore, the application is admitted and the question for which ruling is sought is taken up for decision. 4) We observe that The facts of the case as seen from the records before us is that the applicant is undertook the work under the scheme of Chief Minister Jan Awas Yogna 2015, programme having nexus with the 'Housing for all' initiative under Pradhan Mantri Awas Yogna of the Government of India and supplied services to Rajasthan Housing Board. 5) We further observed that GST rates of Works contract involving construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of following rendered to Government or Local authority increased to 18% vide Notification No. 03/2022- Central Tax (Rate) Dated: 13th July, 2022 which is stated as under- in the Table, - (I) against serial number 3, in column (3), - (a) items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding e ..... 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