Advance Ruling- Classification of Service- Applicant raised the following question:- Whether applicant's tender of work contract under Chief Minister Jan Awas Yojna, is subjected to 9 % CGST and SGST each post 01.01.2022? Authority for Advance Ruling, rajasthan held that the services provided by applicant to RHB after 13.07.2022 onward until rate not changed it will attract a rate of 18% GST.