Held - Since the BWSSB is set up by the Act of State Legislature to carry out any function entrusted to a Municipality under article 243 W of the Constitution, the same can be considered as Governmental Authority.

Since the Applicant is a Governmental Authority as explained in para 1 1 supra, who has entered into contract with BWSSB for upgradation and rehabilitation of water treatment plant, the same may be covered under entry 3(iii) me.....

Held - We find that supply of services made by appellant to the BSNL is fulfilling all the requirements and conditions of the entry at serial number 3 clause (vi)s(a). Appellant has specifically mentioned (in his AAAR application at para 1.15) the period of application as a 1.4.2019 to 31.12.2021. As per provision of section 103. advanced ruling pronounced shall be binding on the applicant and the jurisdictional officer, if it is not assailed .....

Held - The applicant has stated that they are engaged in supply of works contract services to Indian Railways such as construction of Rail under bridge, construction of tunnels, execution of Earth Works Contract, supply and stacking of ballast and sub-contract of the above-mentioned contract works and wants to know the rate of GST on the same. In this regard we invite reference to entry No. 3 of Notification No. 11/2017 Central Tax (Rate) date.....

Held - We further observed that GST rates of Works contract involving construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of following rendered to Government or Local authority increased to 18% vide Notification No. 03/2022- Central Tax (Rate) Dated: 13th July, 2022.

Moreover, on gone through the facts of the case, we observe that applicant filed their application b.....

Held - As per submission made by the applicant, the project is covered under SI. No. 3 (vi) (a) of Notification No. 11/2017- Central Tax(Rate) dated 28.06.2017 [as amended).We also observes that the amendments made through Notification No. 15/2021-Central Tax (Rate) dated 18.11.2021 and further vital amendment is made through vide Notification No. 03/2022- Central Tax (Rate) | Dated: 13th July, 2022:

Keeping in view the .....

Held - We have already decided the issue that the scope of work, as outlined in the Letter of Acceptance issued by RITES Limited to the applicant, falls under the category of ‘works contract’ as defined in clause (119) of section 2 of the GST Act and also qualifies to be an ‘original works’ within the meaning ascribed to the term in para 2(zs) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. Thus, the only issue left wi.....