GST Rate on Work Contract Services pertaining to railways by sub-contractor

In re Shree Construction (GST AAR Maharashtra) Q. No. 1 : What Tax rate to be charged by the sub contractor to main contractor on Works Contract Services ( WCS) pertaining to railways original works contract? Answer : The tax rate to be charged by the sub-contractor to the main contractor would be @ 6% of CGST and SCSI each, in the present case. Q. No. 2: Whether to charge tax rate of 12% GST or 18% GST? Answer : The tax rate to be charged would be 12% in the present case FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA PROCEEDINGS (under section 98 of the Centra...