Shimsha Infrastructures ., In re
Date: September 27, 2019
Subject Matter
Sub-contract of construction of independent houses under the main contract of construction of houses pertaining to the Pradhan Mantri Awas Yojana attracts 12% GST
Summary
Q) What is the GST rate applicable for sub-contract (works contract) for construction of independent residential units for weaker sections of society under ‘Pradhan Mantri Awas Yojana’. The rate of tax is 12% for works contract under Prad…
1. M/s Shimsha Infrastructures, (called as the ‘Applicant’ hereinafter), having GSTIN number 29ADJFS5154M12D, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM OST ARA-01 discharging the fee of Rs.5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Partnership firm and is registered unde…