Rate of gst on subcontractor

This query is : Resolved 

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..

Looking forward for your reply..

Thank you

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..

Thanking you

28 February 2019 GST should be same concessional rate what you are charging .

28 February 2019 There is no separate section in GST Act or notification issued in this regard



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