Case Law Details
In re Maxwell Electrical Engineers (GST AAR Karnataka)
1. Whether the rate of tax specified in entry Sl No 3 (vi) (a) of notification 11/2017-CGST (Rate) as amended till date is applicable for the aforesaid service as a main contractor or the rate of tax specified in Entry Sl. No. 3 (ix) of 11/2017 –Central Tax (Rate) as amended till date is applicable as a subcontractor
The rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of the Central Goods and Services Tax Act undertaken by the applicant is to be charged at 9% under the CGST Act and 9% under the KGST Act under item no. (ii) of 81. No. 3 till 28.03.2019 and thereafter at the same rate under item no. (xii) of Sl. No. 3 of Notification No. 11/2017 – Central Tax (Rate) dated 28-06-2017.
2. If the rate of tax specified in Entry Sl No 3 (vi) (a) or Sl No. 3(ix) is not applicable, could you please elaborate on the reasons for non applicability and which is the entry of the notification to determined the applicable rate? If the aforesaid notification itself is not applicable, then under which service the activity has to be taxed and at what rate?
The applicant has been awarded contract works by the Government Entities such as Chamundeshwari Electrical Supply Company Limited, Bengaluru Electrical Supply Company Limited and government sponsored scheme of Ganga Kalyana and water supply installations through turnkey projects for supply, erection, testing, commissioning of transmission of 11 KV HT/ LT lines and also erection of 25 KVA transformer.
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Sir,
If we undertake sub contract from sub contractor of railways, whether we can charge concessional rate of tax ( 12%). I am sub sub contractor