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The Application for advance rulingis rejected as being not maintainable.

Advance Ruling— Whether, as per notification no. 1/2018 - Central Tax (Rate) dated 25th January, 2018 can works? The main work contractor falls in the definition of composite supply of works contract as per sub section 119 of Section 2 of CGST Act. So as per notification no. 1/2018 Central Tax (Rate) SL No. 3{v}(da) a concessional rate of GST of 6% can be charged to a project even if the project is not registered with any central or state authorities and fall within the ambit Of notification F No. 13/6/2009 INF, dated the 30 March, 2017. Held that— We have gone through the application and submissions made by the applicant. They were informed that there was a short payment of fees of Rs.5000/- which was required to be paid by them for their application to be entertained. The Application for advance ruling is rejected as being not maintainable.
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