M/s SOM VCL(JV)

1. Whether the execution of works contract service at Kudankulam Nuclear Power Project would be covered under S.No vi (or) vii of Notification No.24/2017 dated 21.09.2017 attracting GST@12% or 18%
2.The assessee had already charged GST @12% on its invoices for the works contract service provided. In case the rate of GST is determined to be 18% instead of 12% should we pay the differential tax through debit note under GSTR 1?

States/UT
Order No. & Date
TN/10/ARA/2022 DATED 22.03.2022
Order date
22-03-22
Category
97(2)(b)
Year