Concessional GST rate of 12% on composite supply of works contract to be applied prospectively

Last updated: 04 January 2023
Quick Summary
The Chhattisgarh AAR has ruled that the reduced GST rate of 12% on composite supply of works contracts can only be applied prospectively. This means the lower rate is effective from the date the amendment was published, not from an earlier date. The ruling clarifies that unless legislation explicitly states otherwise, changes are presumed to take effect from their publication date.

Court :
AAR, Chhattisgarh

Brief :
The AAR, Chhattisgarh in the matter of M/s Dee Vee Projects Limited [Advance Ruling No. STC/AAR/03/2020/41 dated October 8, 2020] has ruled that the Notification amending the tax rate from 18% to 12% on Composite Supply of Works Contract can only be applied prospectively, if an enactment does not expressly provides that it should be deemed to have come into effect form a past date.

Citation :
Advance Ruling No. STC/AAR/03/2020/41 dated October 8, 2020

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Bimal Jain
Published in GST
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