GST rate on Government work and sub contract work

[KS Bhat]

1. A is contractor (Government) work completed in 05/07/2022 department uploaded details GSTR-7 in Oct 2022 and same month GSTR-3B works declared what is the Rate of Tax 12% or 18%

2. A is main contractor B is sub-contractor A has taken Govt contract B done work of A work completed on 4/07/2022 contract agreement date 30/12/2021 what is the GST B should collect from main Contractor A

 

AI Summary

GST rate for government works depends on project nature; subcontractors should apply the main contractor's applicable rate.
The applicable GST rate for government works depends on the nature and classification of the service rather than merely being a government contract; infrastructure-type works may receive concessional rates while others take the standard rate. Contractual terms and factual details are necessary to determine the correct rate, and subcontractors generally apply the same GST rate as the main contractor unless a specific notification provides otherwise. Advisors should verify project classification, contract clauses, and relevant notifications before determining the applicable rate and invoicing.