M/s India Thermit Corporation Limited
GST AAARUP/AAAR/06/2023
Case summary
From the record, as published by the registry
Recorded against
(1) Activities under taken by the appellant are covered under composite supply of works contract as defined clause (119) of the Section 2 of the CGST Act, 2017. (2) The aforesaid activities shall be covered under Entry No 3(v) (a) of Notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 and the benefit of concessional rate of 12% GST can be availed in respect of the said supply. However, the benefit of concessional rate of GST shall be restricted for the period prior to 18.07 2022 only ie the date of change in Notification and omission of entry
Filed asAppellate Ruling2023