Classification of service— The present appeal has been filed by M/s The Indian Hume Pipe Company against the Advance Ruling order,

The Appellant is a Company which is engaged in construction commissioning and maintenance of entire work for water supply projects/sewerage projects/facilities. 

The Appellant is a supplier of works contract service to BWSSB as per the contract dated 21-12-2017. They were paying GST at concessional rate of 12% on the supply made to BWSSB by virtue of the entry 3(iii) of rate Notification No 11/2017 CT (Rate) dated 28-06-2017 as amended by Notf No 31/2017 CT (Rate) dated 13-10-2017.

The Appellant approached the Authority for Advance Ruling (AAR) seeking a ruling on the following question:-

"i) Whether the supply of services by the applicant to BWSSB is covered by Notification No 15/2021 CT (Rate) dated 18-11-2021 read with Notification No 22/2021 CT (Rate) dated 31-12-2021?

ii) If the supplies as per question 1 are covered by Notification No 15/2021 CT (Rate) dated 18-11-2021 read with Notification No 22/2021 CT (Rate) dated 31-12-2021, then what is the applicable rate of tax on such supplies made w.ef 1-1-2022?

iii) In case if the supplies as per question 1 are not covered by the Notification supra, then what is the applicable rate of tax on such supplies w.ef 1-1-2022?"

The AAR vide its order gave the following ruling in respect of the above questions:-

i) The supply of services by the applicant to BWSSB is covered by Notification No 15/2021 CT (Rate) dated 18-11-2021 read with Notification No 22/2021 CT (Rate) dated 31-12-2021.

ii) The applicable rate of tax on the supplies made by the applicant to BWSSB is 18% w.e.f 1-1-2022 as per entry 3(xii) of Notf No 11/2017 CT (Rate) dated 28-06-2017.

iii) In view of the riding given at question (i), this question becomes redundant.

Held that— This authority uphold the Advance Ruling and dismiss the appeal filed by. The Indian Hume Pipe Company Ltd on all counts.