12% GST on construction of houses under Pradhan Mantri Awas Yojana

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 25.01.2018. However, there is nothing specified on rate applicable for sub-contract for projects under ‘Pradhan Mantri Awas Yojana’ in the subsequent amendment to the notification. The sub-contract...