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GST - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Classification of services - rate of tax - sub-contractor - ...

GST

October 20, 2020

Classification of services - rate of tax - sub-contractor - composite supply of services - works contract provided by way of construction, erection, commissioning, or installation of original works pertaining to Metro - the applicant provided the works contracted and undertaken by them satisfies the definition of ‘Works Contract’ as defined in clause(119) of section 2 of the Central Goods and Services Tax Act, 2017. - Applicable rate of GST is 12% - AAR

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