Rate of tax

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What is the rate of tax for Kudimaramathu works under TNGST Act 2017.
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What is Kudimaramathu Works ??? Can you give some explanation Sir...
Kudimaramathu scheme is for rejuvenation of minor irrigation,tanks ponds etc.


GST imposition-

If the works involved more than 75% of human work, 5% GST would be imposed, and

if the human involvement is lesser than 75%, 12% GST would be imposed.

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