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Sub sub contractor rate of tax

This query is : Resolved 

whether concessional rate of tax on works contract services to govt applicable to sub-sub contractor

Yes concessional rate applicable.

sir, Thank you for your opinion. But the thing is in
taxmann's GST on Works Contract and Real Estate Transactions book the author written as " The concession is only to sub-contractor and not to sub-sub-contractor. Sir can you give any reference.

What is the nature of works contract being carried out.

railway contract sir leveling of land & construction of tunnel.

The concessional rate would be applicable.Refer Advance ruling of AAR Maharashtra in the case of Shree Cement dated 11.7.2018 where in it was decided that since the nature of the work done by the sub-contractor is same, the concessional rate is available to sub-contractor.
On the same logic it should also be available to sub-sub-contractor.

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