Work contract services rate

Rate / HSN codes 206 views 4 replies

Gst Applicable rate on service provided by sub contractor to main contractor of central or state government?????

Replies (4)
12 percent
In GST the rate of GST for sub-contractors is same of Main Contractor.
Hence if Main Contractor is charging 12.% GST then the rate of Sub-contractors to Main contractor will also be 12%

is it applicable on only serivce provider

work contract cover under services , hence applicable on service

kindly refer noti.1/2018 CT(r), dt. 25/01/2018


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