Gst rate on work contract

Rate / HSN codes 268 views 7 replies

GM,

What is the GST rate on Work Contract Services ( Composit Work means Supply and Services).

Replies (7)

For Governmental Works contract 12% GST, otherwise 18%.

agreed with Mr. Rambhia

Sir,

Can you tell me the section and subsection 

Refer: 1. works-contract-gst

2.   works-contract-under-gst

@ Dhirajlal Rambhia, As you mentioned For Governmental Works contract 12% GST, Can you provide me the notification date from which 12% GST applicable on GOVT works contracts, As earlier all service including Gove Job under 18% GST tax slab.

 

It was the rectification of rates in original notification, by revised notification..... The revised one has not specified any particular date of implementation of revised rate, implies the date of implementation as per original notification remains valid, even for revised rate..

@ Dhirajlal Rambhia, As we executed railway project, earlier notification we pay subcontractor @ 18% GST instead of 12% as pe new notification, So my question whether we claim difference 6% GST value from the department ?

Second, if subcontractor executed works during MAY'17 to Aug'17, so whether they claim 12% GST or 18% GST from us.

 


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