Ruling on Tax Rate for Composite Works Contract Invalid Due to Lack of Information

The Authority was unable to provide a ruling on the rate of tax for the composite supply of works contract due to insufficient information from the applicant. The effective date of the amendments to Notification No. 11/2017 would be the date of publication of Notification Nos 20/2017 and 24/2017 in the Official Gazette. The ruling remains valid unless declared void under the relevant provisions of the GST Act.

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Issues involved:
Rate of tax applicable to composite supply of works contract under GST Act and effective date of amendments to Notification No. 11/2017-Central Tax (Rate).

Analysis:
1. Rate of tax applicable to composite supply of works contract:
The applicant sought clarification on whether to charge GST at 18% or 12% for works contract services. The Authority noted that the rate depends on the nature of the supply and recipient, as specified in Notification Nos 20/2017 and 24/2017. However, due to lack of specific details from the applicant regarding the nature of work and recipient, the Authority was unable to provide a conclusive answer.

2. Effective date of amendments to Notification No. 11/2017:
The Authority referred to Section 9(1) and 2(80) of the GST Act, stating that the effective date of a notification is the date of its publication in the Official Gazette. Citing the Supreme Court's decision in Union of India v. M/s Ganesh Das Bhojraj, it was reiterated that the notification takes effect upon publication in the official gazette. Therefore, the effective date for the amended rate of tax as per Notification Nos 20/2017 and 24/2017 would be the date of their publication in the Official Gazette.

Ruling:
1. The Authority was unable to provide a ruling on the rate of tax for the composite supply of works contract due to insufficient information from the applicant.
2. The effective date of the amendments to Notification No. 11/2017 would be the date of publication of Notification Nos 20/2017 and 24/2017 in the Official Gazette.
3. The ruling remains valid unless declared void under the relevant provisions of the GST Act.

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