Under GST Regime, The Electrical Contracts Could fall only under two categories.
If the Electrical contracts are a part of Composite supply of Works contract, then applicable rate will be 18%.
In case is does not form part of Works contract, then it would fall under the category “All other services not specified elsewhere” having the applicable tax rate of 18%.
brother works contractor include Electrical works ?
Yes if you are supplying both goods and services and electric fitting is on an immovable property.
For example:- Tubelight as well as service of fitting the tubelight in a room of a building. This is works contract service as you are supplying both goods and service in respect of an immovable property.
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