Works contractor

Yes and it will be treated as supply of service

what is the tax rate against payment

If you only d

plz sent me govt order or notification ......

As per Para 6 (a) of Schedule II to the CGST Act, 2017, works contracts
as defined in section 2(119) of the CGST Act, 2017 shall be treated as
a supply of services. Thus, there is a clear demarcation of a works
contract as a supply of service under GST.
As per section 17(5) (c) of the CGST Act, 2017, input tax credit shall
not be available in respect of the works contract services when
supplied for construction of an immovable property (other than
plant and machinery) except where it is an input service for further
supply of works contract service.

if you only deals in providing services and your aggregate turnover is Rs 50,00,000/- then you can apply for composition. Rate of Tax is 6%.

https://cleartax.in/s/gst-composition-scheme-service-providers

Yes agree with .CA Abhay
As per Notification 2/2019 CT (r) , if your aggregate turnover is not more than 50lac can opt for Composition scheme & can supply Goods , Services or Both by charging GST @ 6 (3% CGST + 3%SGST ) on Turnover , without ITC .

Under above said Notification you can provide Work Contract Services