Advance Ruling— In the instant case, the applicant is engaged in the business of executing various types of infrastructure projects pertaining to power, waste management, water body works, etc. under various taxable service categories declared by them including (i) Works contract service (ii) Erection, commissioning or installation service (iii) Management, Maintenance or Repair service etc.

The company was awarded a contract from Public Health Engineering Department Rajasthan in the pre GST regime for rendering works contract service in relating to laying of pipelines for water projects. The contract price was inclusive of all taxes (service tax/VAT/CST etc). With the implementation of GST from 1st July 2017, the cost of all materials and service increased drastically due to applicability of GST on the works contract service in relation to water projects which were earlier exempted under service tax.

QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT:-

i) Whether works contract service rendered in relation to laying of pipelines for water projects supplied to PHED Rajasthan would attract a concessional rate of 12%GST?

In the instant case, the application seeking advance ruling was filed on 11.03.2022 before the authority with respect to supplies already being undertaken, GST being paid and Monthly returns already being submitted.

Held that— The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.