Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling scope.

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....Specified composite works contract services supplied to the Government or a local authority for pipelines, conduits or plants for water supply, water treatment, or sewerage treatment or disposal attracted GST at 12% (6% CGST and 6% SGST) on 1 June 2022 under the concessional entry then in force. Omission of that entry from 18 July 2022 did not alter the rate on the queried date. A contractual entitlement to recover additional tax caused by a GST-rate increase falls outside advance-ruling jurisdiction because it is not among the exhaustively listed matters on which a ruling may be sought; the reimbursement question was therefore not answered.....