Advance Ruling— In the instant case, the applicant wants to apply for a contract in the capacity of a Sub-Contractor with the Principal Contractor who has been allotted tender by the Office of the Additional Chief Engineer, Public Health and Engineering Department (PHED), Region- Kota, Government of Rajasthan (‘Originating Employer') for 'Operation and Maintenance of Integrated Ramganjmandi Pachpahar Water Supply Project- Transmission System for Three Years'.

QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT:-

Whether if a Contractor who is covered under Clause 3A of the Notification No. 02/2018-Central Tax (Rate) dated 25.01.2018 and whose composite supply of goods and services attracts 'NIL' rate of duty, assigns/sub-lets the said contracted work to a sub-contractor in accordance with the terms and conditions of the contract, whether the same rate of duty i.e. NIL shall also be applicable to the said sub-contractor as he is performing the same functions/providing composite supply of goods and services as that of the contractor and providing such composite supply of goods and services for the Central Government, State Government or Union Territory or Local Authority or a Government Authority or a Government Entity only.

Held that— In this situation, without the specifics of the proposed supply, substantiated with the material facts, this authority is constrained to not to rule on the applicability of 3A of the Notification No. 02/2018-Central Tax (Rate) dated 25.01.2018. Further with the limited material data submitted by the applicant, with no Expression of Contract/ Agreement, time period etc. we find it prudent to refrain from pronouncing a Ruling. Therefore, without material evidence for the scope of work of proposed contract of proposed supply, no ruling is extended on the clarifications sought by applicant.