M/s. Worley Services India Pvt. Ltd

The Maharashtra Appellate Authority for Advance Ruling, hereby, uphold the MAAR Order No. GST-ARA-27/2020-21/B-38 dated 31.03.2022 ( Impugned Order) wherein it has been held that the services provided by the Appellant are neither covered under SI. No. 24(ii) nor under Sl. No. 21(ia) of the Rate Notification. As regards the classification of the impugned services, it is held that the impugned services of project management consultancy services provided the Appellant would merit classification under the SAC 998349 bearing description "Other technical and scientific services nowhere else classified, attracting GST at the rate of 18% (CGST @9% +SGST @9%).