Shree Construction , In re
Date: January 3, 2019
Subject Matter
Sub-contractor providing services of works contract in respect of original works pertaining to railways would be covered for concessional rate of GST@12%. AAR ruling upheld.
Summary
It is the opinion of the party and AAR that as per Notification No-20/2017- Central Tax (Rate)dated 22-08-2017 the GST is 12% for composite supply of works contract supplied by way of construction, erection, commissioning or installation…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has been filed under Section 100 of the Central Goods…