23 October 2017
Sir,I am a registered electrical works contractor and I have executed electrical work .Now while raising invoice ,I am not quite sure what will be the tax rate that I shall charge in the invoice where labour charge is also included.I think it will be 12% .Even though labour service is involved ,it fall under composite supply and principal supply is execution of works contract.what is ur view?
23 October 2017
Not clearly understood.As per notification no.24 DTD.21.9.2017 any supply to govt.division in respect of services supplied by way of construction,commission,installation,repair and renovation attracts get @12%.Thus how u derive gst @18% in respect if electrification work to govt.division.
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