Core Construction ., In re
Date: December 10, 2021
Subject Matter
12% GST on work contract services supplied by Sub-Contractor to main Contractor for Construction of Roads
Summary
Question 1:- What Tax Rate to be charged by the sub-contractor to main contractor on Work Contract Services on Construction of Roads? Answer: In respect of Sub-Contract awarded to the applicant by M/s J. P. Enterprises (main contractor), to who…
The submissions made by M/s. Core Construction, the applicant are as under:- 2.1 Applicant is providing work contract service (WC’S) as a sub-contractor to the main contractor for construction of Roads to be used by the general public. As per Notification No 20/2017 C. T. (Rate) dated 22/08/2017 the rate of GST is 12% for Construction, erection, commissioning, i…