(i)- Whether the composite supply of works contract provided by the applicant to NHAI shall be classified under entry (vi) to serial No. 3 of the notification No. 11/2017-CT(R) dated 28 June 2017 (hereinafter referred to as ‘the CGST Rate Notification’) read with Notification No. KANI.-2-842/XI-9(47)/17-U.P. Act-1-2017 –Order-(09)-2017 dated 30 June 2017 (hereinafter referred to as ‘the UPGST Rate Notification’) liable to effective rate of GST (‘Goods and Services Tax’) @ 12% including CGST and UPGST?
(ii)- Whether the composite supply of works contract provided by the applicant to NHAI shall also be classified under entry (vi) to serial no. 3 of the CGST Rate Notification read with the UPGST Rate Notification liable to effective rate of GST @ 12 % including CGST and UPGST?
(iii)- Whether the rate of GST with respect to the services rendered by the sub contractor to the main contractor i.e. the applicant would be applicable @ 12 in view of entry (vi) and (iv) of the CGST Rate Notification read with the UPGST Rate Notification or @ 18%