https://www.taxtmi.com/caselaws?id=305938 The ruling clarified that the applicable GST rate for the composite supply of works contract was 18% until 21st August 2017 and 12% thereafter, effective from 22nd August 2017. The amendments reducing the GST rate were not retrospective and became effective from their respective dates of issuance, namely 22nd August 2017 and 21st September 2017. The applicant's interpretation that the rate reduction should apply from 1st July 2017 was deemed incorrect. en-us Thu, 08 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305938 The ruling clarified that the applicable GST rate for the composite supply of works contract was 18% until 21st August 2017 and 12% thereafter, effective from 22nd August 2017. The amendments reducing the GST rate were not retrospective and became effective from their respective dates of issuance, namely 22nd August 2017 and 21st September 2017. The applicant's interpretation that the rate reduction should apply from 1st July 2017 was deemed incorrect. Case-Laws GST Thu, 08 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305938