Rate of tax of a sub contractor to a main contractor

[Ravikumar Doddi]

My client is a sub contractor who got contract from main contract to execute work in a SEZ unit, what would the rate of tax under gst being sub contractor , recently I read some where rate of tax applicable to main contractor is applicable to sub contractor in the situation if a main contractor filed LUT without payment of IGST sez supplies are zero rated supplies shall he being a sub contractor raise a bill without payment of IGST or what amount of tax he has to levy.

[KASTURI SETHI]

Answer is NO. Both are legally independent suppliers/service providers. LUT filed by main contractor has nothing to do with the payment of GST to be made by sub-contractor. Rate of GST is same.

[ALKESH PEDHADIYA]

Sir i m agree with your opinion regarding Sez Sub Contractor is liablie to GST .

but under which Rule and Act is applicable for the same ...

AI Summary

GST liability for subcontractors: subcontractors in SEZs remain independent taxpayers and must charge GST despite main contractor LUT. Subcontractors performing work for SEZ units remain independently liable to charge and remit GST; a main contractor's LUT for zero rated SEZ supplies does not affect the subcontractor's obligation to determine and apply the appropriate GST rate on its own supplies, and the subcontractor cannot rely on the main contractor's LUT to invoice without charging IGST.