Tax Management India. Com
                        Law and Practice: A Digital eBook ...

☞ Data-bank

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Articles News D. Forum
Highlights
What's New  Latest Cases 

Share:      

        Home        
 
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

RATE OF GST FOR SUB CONTRACT OF GOVERNMENT CONTRACT ALLOTED TO CONTRACTOR, Goods and Services Tax - GST

Issue Id: - 117711
Dated: 17-12-2021
By:- KERAGODEGOPALARAO ANANTHARAO
RATE OF GST FOR SUB CONTRACT OF GOVERNMENT CONTRACT ALLOTED TO CONTRACTOR

  • Contents

A contract work of the government is allotted to a contractor, for which the rate of GST is 12%. The contractor has subcontracted the work to the subcontractor.

What is the rate of tax for contract work done by the sub-contractor whether 18% or 12%?

Post Reply

Posts / Replies

Showing Replies 1 to 4 of 4 Records

1 Dated: 18-12-2021
By:- KASTURI SETHI

Service by sub-contractor to contractor is not supply of service to Govt. Sub-contractor will pay GST @18%. Contractor can take ITC. So it is revenue neutral.However, in the case of construction of affordable apartments, GST Rate is 12%.See FAQs issued vide circular no.354/32/2019-TRU dated 7.5.19.

You may study circulars and notifications issued during last two months, if there is any change.


2 Dated: 18-12-2021
By:- KASTURI SETHI

Also read Notification No.1/18-CT(R) dated 25.1.18 amending notification No.11/17-CT (R) dated 28.6.17. Serial No.3(ix) refers. This amended notification allows concessional rate of 12% to sub-contractor with conditions.


3 Dated: 20-12-2021
By:- Shilpi Jain

There are only certain works in respect of which the concessional rate is made applicable to the sub contractor as well.

Refer rate entry S. No. 3(ix) and 3(x).


4 Dated: 20-12-2021
By:- Shilpi Jain

Also if you are referring to govt. works, i hope it is works for CG, SG and not relating to Govt. entity or Govt. authority. For services provided to these, the rate of tax is amended from 1.1.2022


1

Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||