Classification of service— In the instant case, the applicant has sought advance ruling on following question—

Whether the activities undertaken by the Applicant for the Indian Railways are classified under Entry 3(v)(a) of Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 and the benefit of concessional rate of GST of 12% can be availed in respect of the said supply?

The entry 3(v)(a) of Notification No. 8/2017-lntegrated Tax (Rate) dated 28.06.2017 prescribes that the supply should be by way of construction, erection, commissioning, or installation of original works. The definition of Works contract" includes contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning but in the entry 3(v)(a) of Notification No. 8/2017-lntegrated Tax (Rate) dated 28.06.2017, only construction, erection, commissioning, or installation of original works has been included. As such, all work contracts are not covered in the said notification.

As such, the question raised by the applicant has no significance in view of omission of entry 3(v) of the Notification No. 8/2017-lntegrated Tax (Rate) dated 28.06.2017 with effect from 18.07.2022. As such, the applicant is not entitled for IGST rate of 12 % after 18.07.2022 or even before 18.07.2022. In our view, the appropriate rate of IGST payable by the applicant on services provided on 'construction line' as well as 'open line' is 18%.

Held that— As entry 3(v)(a) of Notification No. 8/2017 Integrated Tax (Rate) dated 28.06.2017 is not existing with effect from 18.07.2022, 12% GST rate will not applicable.