GST on sub-contract of design, testing, commissioning of transmission of towers awarded to principal contractor by state government entities

In re P.S. Electricals (GST AAR Karnataka) Question 1- What is rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of Central Goods and Services Act, 2017 (The Act), undertaken by the supplier (applicant) ie., whether the GST rate 18% or 12% is to be charged by the supplier? Facts Applicant entered into subcontract agreement with M/s Mega Engineering and Infrastructures Limited (herein after called “Principal Contractor, for design, testing, commissioning of transmission of towers and was awarded the following subcontract works by the ...