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The effective date for the levy of the amended rate of tax shall be the date on which Notification were published in the Official Gazette.

Rate of tax (service)— In the instant case, applicant is engaged in works contract by way of construction. Erection, commissioning. installation, completion, fitting out, repair, maintenance, renovation, or alteration. Question on which advance ruling sought by applicant— 1. What is rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of Central Goods and Services Act, 2017 (The Act), undertaken by the supplier (applicant) i.e., whether the GST rate 18% or 12% is to be charged by the supplier? 2. what will be the date of effectiveness of notification no. 20/2017 and notification no. 24/2017 reducing the tax rate to 12% instead of 18%. Held that—In respect of Question regarding the rate of tax applicable on the Composite Supply of Works Contract, we are unable to answer the question on account of insufficient information provided by the applicant. In respect of the effective date of the amendments to Notification No. 11/2017-Central Tax (Rate) vide Notification No. 20/2017 - Central Tax (Rate) and Notification No. 24/2017 - Central Tax (Rate) asked by the applicant shall be the date of publication of the Notifications in the Official Gazette.