Implementation of GST — An application seeking Advance Ruling on,-

Whether Notification No. 12/2017- CT(R) as amended by Notification No.02/2018- CT(R)dated 25.01.2018 S.No.3A is applicable to operation and maintenance part of Contract/s entered prior to implementation of GST?

Whether Notification No. 12/2017-CT/R as amended by Notification No. 02/2018-CT(R) dated 25.01.2018 S.No.3A is applicable to operation and maintenance part of contract/s entered post implementation of GST?

The Applicant has stated that they have been awarded contracts for water supply schemes by the TamilNadu Water Supply and Drainage Board.

The exemption from CGST under Sl.No. 3A of the Notification No. 12/2017-CT (Rate) dated 28th June 2017 as amended and exemption from SGST under Sl.No. 3A of the G.O. (Ms) No. 73 dated 29.06.2017 No.II (2)/CTR/532(d-15)/2017 as amended is applicable to the applicant in respect of the ‘Operation and Maintenance’ part of Contract entered into by them with TWAD in respect of the Agreement No. CE/TNJ/28/2013-14 dated 03.03.2014 to that extent for which bills/invoices are raised after 25.01.2018 and provided the value of supply of goods in each such bill did not constitute more than 25 percent of the value of supplies undertaken by them.

2. The exemption from CGST under SI.No. 3A of the Notification No. 12/2017-CT (Rate) dated 28th June 2017 as amended and exemption from SGST under SI.No. 3A of the G.O. (Ms) No. 73 dated 29.06.2017 No.II (2)/CTR/532(d-15)/2017 as amended is applicable to the applicant in respect of the ‘Operation and Maintenance’ part of Contract entered into by them with TWAD in respect of the Agreement No. CE/CBE/16/2017-2018 dated 05.07.2017 provided the value of supply of goods involved in each such bill did not constitute more than 25 percent of the value of supplies undertaken by them. — The Indian Hume Pipe Company Limited, In Re.. [2020] 20 TAXLOK.COM 125 (AAR-Tamil Nadu)