Advance Ruling- Rate of tax-(Services)- The Applicant, has been awarded a contract from Rajasthan State Industrial Development & Investment Corporation through vide Work order No. U(16)-2(1942)/2021-2022/2618 dated 08.09.2021 for Development of Commercial Complex at Industrial Area Agro Food Park - II, Ranpur, Kota. The applicant raised the following question for advance ruling:- Applicability of Notification No. 11/2017 - Central Tax Rate dt. 28th June, 2017 amended with Notification No. 24/2017 - Central Tax (Rate) dt. 21.09.2017 and further amended vide notification no. 31/2017 - Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 - Central Tax (Rate) dt. 18.11.2022? 

Authority for Advance Ruling, Rajasthan held that :- Notification No. 11/2017 - Central Tax Rate dt. 28th June, 2017 amended with Notification No. 24/2017 - Central Tax (Rate) dt. 21.09.2017 and further amended vide notification no. 31/2017 - Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 - Central Tax (Rate) dt. 18.11.2022, has been further amended vide Notification No. 03/2022- Central Tax (Rate), Dated: 13th July, 2022. The services provided by applicant to RIICO, after 13.07.2022 onward until rate not changed will attract a rate of 18% GST.