Differential GST rate claim requires factual verification and a reasoned authority decision within the prescribed timeframe.

The concerned authority must verify the facts supporting the petitioner's claim for differential GST at the enhanced rate and issue a reasoned decision within one month. The direction requires consideration of whether the claimed rate applies, based on factual verification, without determining the substantive entitlement in the document text.

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Issues: Whether the petitioner's claim for the differential GST amount at 18% instead of 12% should be considered by the concerned authority.

Outcome: The concerned authority was directed to verify the facts concerning the claimed enhanced GST rate and render a reasoned decision within one month.

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