Mary Matha Construction Company ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- September 25, 2018
- Type:
- Advance Ruling
Subject
Supply of works contract awarded by Government attracts 12% GST. Sub contracts (if any) awarded also attract 12% GST
Summary
The applicant is a contractor of Government projects. Many of the works are undertaken by way of sub contracts. The sub contractors have raised doubtss regarding the applicable tax rate. Accordingly the applicant sought for advance ruling on GST rate…
Judgement
The applicant is a contractor of Government projects. Many of the works are undertaken by way of sub contracts. The sub contractors have raised doubtss regarding the applicable tax rate. Accordingly the applicant sought for advance ruling on GST rate for the following contracts: Sl.No Name of Project Employer 1. Construction of Hospital Block buildings in Government Medical College with civil stru…