Work contract

manoj kumar (36 Points)

04 November 2019  
my brother is a Contractor and few of his works were allotted to him before 01.07.17 but his work completed after 01.07.17 and he received his payments in 2018 oct.and Nov,18.please tell me is he is liable to pay his tax @ 12% as required in gst or not . because he received a notice from gst dept. to deposit tax @ 12%.