Applicable GST Rate
This query is : Resolved
09 January 2021
As per the Notification no :39/2017 - Integrated Tax ( Rate) Dated 13 Oct 2017
“(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity. Applicable GST Rate 5% ,
My Query is Can a Sub Contractor use the Benefit of above Mentioned notification and Charge 5% GST on Taxable Supply to Main Contractor who are providing Services to the Govt
“(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity. Applicable GST Rate 5% ,
My Query is Can a Sub Contractor use the Benefit of above Mentioned notification and Charge 5% GST on Taxable Supply to Main Contractor who are providing Services to the Govt
10 January 2021
GST rate to sub contractor should be the same as of prime contractor . As per SR.No-12 in press release of 25th meeting of GST council held at New Delhi on 18-01-2018, the rate of GST applicable to main contractor should be levied by sub-contractor.
11 January 2021
Thank you very much Sir
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