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govt contract work

sunilkumar k s (71 Points)

20 January 2019

earth work(grawel work)it's taxable r not

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4 Replies

Vinod Babu (24196 Points)
Replied 20 January 2019

Earth work constitutes nearly 75% of the value of the works contract and is part of the composite supply of works contract. Earth work, when offered to State/Central/local government, attracts a GST of 5%.

Also confirm with other cci members.

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sunilkumar k s (71 Points)
Replied 20 January 2019

tq sir and it's actually filling of grawel to road damage and local authority not deducted any gst

Mohit lodhi (student) (952 Points)
Replied 20 January 2019

5% GST will be applicable

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Pankaj Rawat (GST Practitioner) (55062 Points)
Replied 21 January 2019

As per Notification 2/2018 CT (r) , its Nil Rated .

if Composite supply of goods and services in which
the value of supply of goods constitutes not more
than 25 per cent. & provided to Govt.