What is the GST rate applicable on Service of Work Contract provided for the period prior to 25.01.2018?


Quick Summary
This ruling addresses the applicable GST rate for work contract services provided by M/s. Kunal Structure India Private Limited for the construction of Deendayal Upadhyay Govt. Medical College, Rajkot, specifically for the period before 25.01.2018. The applicant sought clarification on the tax classification and rate applicable to their services under the GST regime. The ruling clarifies the GST implications for such contracts entered into prior to the specified date.

Court :
Gujrat AAR

Brief :
M/s. Kunal Structure (India) Pvt. Ltd., 15th Floor, B-Wing, Mondeal Heights, Besides Novotel Hotel, S. G. Highway Ahmedabad-380015 is a privatelimited company registered under the provisions of Companies Act, 1956 andhaving a GSTIN: 24AACCK7952Q1ZW, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the GGST Act

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/06/2021

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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