Classification of service— In the instant case, the applicant seeks advance ruling on the following issues—

1. What is the rate of GST applicable on Applicant for provision of services provided to Shahjahanpur Nagar Nigam (Local Authority)?

2. Which is the correct HSN / SAC code?

The service recipient is Shahjahanpur Nagar Nigam, Uttar Pradesh which is a local authority. Thus, this authority find the subject Supply is covered vide Sr no 3(vi)(a) of Notification 8/2017-Integrated Tax (R) dated 28-6-17 at Tariff 9954 and liable to 12% IGST rate.

Held that— The said supply is leviable to 12 % IGST under SAC 995468.