Rate of tax (service)— In the instant case, the applicant is seeking advance ruling on what will be the rate of tax to be levied by the sub-contractor to main contractor for original work contract pertaining to Government entity.

The work contract services in respect of construction/ widening of road provided by the applicant to his main contractor is covered under entry at Serial No. 3(iv) of the notification 11/2017 (central tax rate). before amendment vide notification dated 25.01.2018, specific entry on rate of services provided by the sub-contractor to main contractor were introduced, the activity of the applicant was remain covered under the scope of Serial No. 3(iv) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, which provided the rate of GST @ 12% on the services supplied by way of construction of road. Thus, the services provided by the applicant as sub-contractor to principal contractors continues to be covered under the Serial No. 3(iv) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 

Held that— The Petitioner has challenged the said impugned Order mainly on the ground that the Respondent was bound to record reasons in the Order while rejecting the application for refund in view of Rule 92(3) of the C GST Rules, 2017.