Works Contract for earthworks

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GST RATE ON WORKS CONTRACT FOR EARTHWORKS?
Replies (5)
18% GST is applicable
Can you please quote the relevant notification
You can check the rate in list
Sir I have already checked the list it said 5%
Also in the latest GST circular 126by45by2019, it has been clarified that all the registered taxpayers under job work are to be levied with 12% GST and hence the unregistered taxpayers under the GST job work will have to give 18% GST rate

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