25 February 2019
Dear Sir we are charging gst on our residential buildings at concessional rates.Now we are subcontracting the work to another contractor.So my Query is that at what rate gst is leviable on sub contract? Please provide us with the relevant notification no and section for the above..
26 February 2019
GST rate to sub contractor should be the same as of prime contractor .
As per SR.No-12 in press release of 25th meeting of GST council held at New Delhi on 18-01-2018, the rate of GST applicable to main contractor should be levied by sub-contractor.
Following case Law is also relevan in this regards :-
Case Name : In re Shree Construction (GST AAR Maharashtra) Appeal Number : No.GST-ARA-09/2018-19/B-65 Date of Judgement/Order : 11/07/2018
26 February 2019
There is no concept of main contractor and sub-contractor as it is not defined in CGST Act. So the rate of main contract shall apply to the sub-contracts also.
28 February 2019
Dear Sir/mam We are charging gst on our residential buildings at concessional rates.Now we are subcontracting the work to another contractor.So my Query is that at what rate gst is leviable on sub contract? Please provide us with the relevant notification no and section for the above.. ( we are not taking any government contract)Looking forward for your reply..