Works Contract for earthworks

This discussion clarifies the Goods and Services Tax (GST) rate applicable to works contracts for earthworks. While some sources suggest 5%, the consensus points towards 18% GST for unregistered taxpayers involved in job work. A specific GST circular (126/45/2019) is referenced, which clarifies that registered taxpayers under job work are levied with 12% GST, implying a higher rate for unregistered entities.