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Case Law Details

Case Name : In re Core Construction (Yatin Manoj Mora) (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-08/2020-21/B-109
Date of Judgement/Order : 10/12/2021
Related Assessment Year :
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In re Core Construction (Yatin Manoj Mora) (GST AAR Maharashtra)

What Tax Rate to be charged by the sub-contractor to main contractor on Work Contract Services on Construction of Roads?

In respect of Sub-Contract awarded to the applicant by M/s J. P. Enterprises (main contractor), to whom Aurangabad Municipal Corporation awarded the contract for Executing Work of construction of Concrete Roads in Aurangabad City Packages P-2, the rate to be charged is 6% SGST plus 6% CGST, total 12%,

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,MAHARASHTRA

(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)

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