work contractor

Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity attracts gst @ 5%

Please refer this

https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=7573&kw=Final-rate-of-GST-12-on-Government-Works-Contracts