Rate of tax (service)- In the instant case, the applicant has sought an advance ruling in respect of the following questions.

(a) Whether the works contract service of construction of IIT Bhubaneswar Campus allotted to the applicant company under the sub contract basis, covered under clause (ix) of Sr. No. 3 (classification code 9954) of the table in the Notification No. 11/2017-Central Tax (Rate) dated 28th June 2017 read with clause (vi) of Sr. No. 3 (classification code 9954) of the table in the Notification No. 11/2017-Central Tax (Rate) dated 28th June 2017, And for the matter, the applicable rate of tax is 12% (including State GST Rate).

(b) Or otherwise if the works contract service is not covered under clause (ix) of the entry 3 of the aforesaid notification, in the facts and circumstances of the appellant company, then what will be applicable clause under entry No. 3 and what will be the rate of GST.

(c) If the ruling of Question 1 is affirmative, from which date, the 12% rate of tax will be applicable i.e. from date when said notification became effective or the date of order of Advance ruling.

(d) Where the ruling of Question 3 provides the effective date as the date of notification, whether the applicant is required to revise the invoices already issued to NBCC (India) limited and required to make amendments in GST returns already filed.

Held that- (a) The Works Contract Service of construction of efficiency hostel, extension of school of basic science, extension of mechanical science & extension of school of infrastructure of IIT at Argul Campus Bhubaneswar, Odisha & Construction of New infrastructure 2nd phase” of IIT Bhubaneswar in permanent at Argul, Khurda, Odisha allotted to the applicant under sub contract basis would merit entitlement for concessional rate of GST @ 12% [CGST @ 6% + SGST @ 6%] in terms of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 (and as amended).

(b) As regards question No.3 of the applicant that as far as effective date for applicability of rate of 12% is concerned, we are of the opinion that the rate of 12% is applicable from the date when the Notification No. 1/2018-Central Tax (Rate) dated 25.01.2018 has come into effect or from the commencement date of the said contract whichever is later.

(c) Regarding revision of bills/invoices is concerned, we are of the opinion that this question does not fall under the provisions of Section 97(2) of the CGST Act, 2017; therefore, the said question does not merit discussion/consideration.