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TaxReply India Pvt Ltd

UNIVERSAL MEP PROJECTS & ENGINEERING SERVICES LTD.
(Authority for Advance Ruling, Odisha)

Hon'ble Judges:

ABHAY GUPTA
NIHAR RANJAN NAYAK
Pet. Counsel
Chandan Ghosh
Res. Counsel
---

Petitioner / Applicant

UNIVERSAL MEP PROJECTS & ENGINEERING SERVICES LTD.

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Odisha

Date Jul 12, 2024
Order No.

09/ODISHA-AAR/2023-24

Citation

2024(7) TAXREPLY 10476

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ORDER

Subject: Universal MEP Projects & Engineering Services Ltd (herein after referred to as the 'Applicant') having principal place of business/registered office/corresponding address at B-15, 1st Floor, Arihant Tower, Saheed Nagar, Bhubaneswar, Odisha-751007 bearing GSTIN 21AAACR5512K1ZP has filed an application for advance ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant has sought ruling in respect of the following question: Whether the applicable rate of GST under the CGST & SGST Act, 2017 will be 6%+6% respectively (total 12%) under Notification No. 24/2017-Central Tax (Rate) dated 21.09.2017 (as amended from time to time) or 9% + 9% respectively (total 18%) in view of the amendment to the said Notification No. 3/2022-CT (Rate) dated 13.07.2022 read with Section 14 of CGST & SGST Acts, 2017 for price adjustment invoi....

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