https://www.taxtmi.com/caselaws?id=799705 Composite works-contract services supplied to the Government or a local authority for specified water supply, water treatment, sewerage treatment or disposal infrastructure attracted GST at 12%, comprising 6% CGST and 6% SGST, on 1 June 2022. The concessional rate entry remained operative until its omission took effect on 18 July 2022. Contractual recovery or reimbursement of an increased tax burden from the other contracting party falls outside the matters eligible for an advance ruling under the CGST Act. Consequently, the advance-ruling mechanism cannot determine entitlement to recover additional tax arising from a later rate change. en-us Tue, 04 Aug 2026 00:00:00 +0530 Thu, 24 Sep 2026 17:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799705 Composite works-contract services supplied to the Government or a local authority for specified water supply, water treatment, sewerage treatment or disposal infrastructure attracted GST at 12%, comprising 6% CGST and 6% SGST, on 1 June 2022. The concessional rate entry remained operative until its omission took effect on 18 July 2022. Contractual recovery or reimbursement of an increased tax burden from the other contracting party falls outside the matters eligible for an advance ruling under the CGST Act. Consequently, the advance-ruling mechanism cannot determine entitlement to recover additional tax arising from a later rate change. Case-Laws GST Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799705