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Case Law Details

Case Name : In re Shimsha Infrastructures (GST AAR Karnataka)
Related Assessment Year :
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In re Shimsha Infrastructures (GST AAR Karnataka)

What is the GST rate applicable for sub-contract (works contract) for construction of independent residential units for weaker sections of society under ‘Pradhan Mantri Awas Yojana’. The rate of tax is 12% for works contract under Pradhan mantri Awas Yojana as per serial no. 3 of Notification No.1/2018-Central Tax (Rate) dated 25.01.

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