Advance Ruling- Classification of Service- The Applicant has sought Advance Ruling on the following questions:-

What is the applicable rate of tax under CGST Rules for the Civil Contract Services (SAC 995415) undertaken / to be undertaken to our customer M/s IIT, Madras (GST NO.33AAAAI3615G1Z6) by us with effect from 01.01.2022 by virtue of amendment to Notification No. 11/2017 C.T. (Rate) vide Notification No.15/2021 C.T (Rate) dated 18.11.2021? Whether it is 12% or 18%?

Authority for Advance Ruling, Tamil Nadu held that:- The Civil contract services of the applicant provided / to be provided to IIT Madras is covered under serial number 3 (xii) of Notification No. 11/2017 C.T (Rate) dated 28.06.2017, as amended, and liable to pay CGST @ 9% and SGST @ 9% with effect from 01.01.2022.