The GST rate 12% prescribed under Sr. No. (ix) vide Notification No. 01/2018-CT (Rate) dated 25.01.2018 is effective from the date of issue of said Notification i.e. 25.01.2018. it cannot be applied for Service of Work Contract provided for the period prior to 25.01.2018
Rate of tax (service)- The applicant in the present case is a sub-contractor providing services to main contractor i.e. M/s. HITES, who is an executing agency of the Ministry of Health & Welfare, Govt. of India, New Delhi. The work of construction of Pandit Deendayal Upadhyay Govt. Medical College, Rajkot (Gujarat) has been entrusted to M/s. HITES by the Central Govt. and the applicant has provided services in the capacity of a sub-contractor.
Accordingly, the moot issue here is to decide whether the construction service provided by the applicant in the capacity of sub-contractor to the main contractor is eligible for GST @ 12% before 25.01.2018 i.e. prior to issuance of amended Notification No. 01/2018-CT (Rate) dated 25.01.2018.
Held that- The Notification always came into effect from the date it was published in the Gazette of India and the subject Notification was issued in the Gazette of India on 25.01.2018 i.e. on the date it was issued. Therefore, Notification No. 01/2018-CT (Rate) dated 25.01.2018 is applicable/ came into effect prospectively and from the date of issue i.e. from 25.01.2018.
Service of Work Contract provided by the Applicant as sub-contractor are not eligible for the rate of tax 12% for the period prior to 25.01.2018
The GST rate 12% prescribed under Sr. No. (ix) vide Notification No. 01/2018-CT (Rate) dated 25.01.2018 is effective from the date of issue of said Notification i.e. 25.01.2018. it cannot be applied for Service of Work Contract provided for the period prior to 25.01.2018
Rate of tax (service)- The applicant in the present case is a sub-contractor providing services to main contractor i.e. M/s. HITES, who is an executing agency of the Ministry of Health & Welfare, Govt. of India, New Delhi. The work of construction of Pandit Deendayal Upadhyay Govt. Medical College, Rajkot (Gujarat) has been entrusted to M/s. HITES by the Central Govt. and the applicant has provided services in the capacity of a sub-contractor.
Accordingly, the moot issue here is to decide whether the construction service provided by the applicant in the capacity of sub-contractor to the main contractor is eligible for GST @ 12% before 25.01.2018 i.e. prior to issuance of amended Notification No. 01/2018-CT (Rate) dated 25.01.2018.
Held that- The Notification always came into effect from the date it was published in the Gazette of India and the subject Notification was issued in the Gazette of India on 25.01.2018 i.e. on the date it was issued. Therefore, Notification No. 01/2018-CT (Rate) dated 25.01.2018 is applicable/ came into effect prospectively and from the date of issue i.e. from 25.01.2018.
Service of Work Contract provided by the Applicant as sub-contractor are not eligible for the rate of tax 12% for the period prior to 25.01.2018