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Goods and Services Tax - Started By: - Siddharaj Deora - Dated:- 2-5-2017 Last Replied Date:- 5-5-2017 - Are works contract covered under ? If not, whether any abatement is provided as in Service Tax? And what rate will apply for supply of goods and supply of services? - Reply By MARIAPPAN GOVINDARAJAN - The Reply = Section 10(2) of CGST Act provides that the registered person shall be eligible to opt under , if- (a) he is not engaged in the supply of services other than supplies referred to in .....

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