Rate of tax (service)— In the instant case, the applicant is seeking advance ruling on the following questions:-

a. Whether the composite supply of construction service to the Forest Department is a exempted service under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 or any other exemption notification;

b. If above composite supply of construction service is not included in any exemption notification, then what will be the rate of GST on such supply of service;

c. Whether the Forest Department is correct in not giving GST to the applicant on the composite supply as the said department classified the same as exempted service.

The applicant is providing composite supply (works contract) like construction of Machan, laying of foundation, construction of pillars etc as well as supply of labour service of clearing paths & areas in forest, loading & unloading of plants etc directly to the Forest Department.

Held that— The service in question provided by the applicant to the Forest Department, Uttarakhand is not a exempted service, however the same is a taxable event in terms of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. The said service attract GST @ 12%.