https://www.taxtmi.com/caselaws?id=387533 The ruling determined that the sub-contract for constructing independent houses under the "Pradhan Mantri Awas Yojana" was eligible for a 6% tax rate for both CGST and KGST. The Authority found that the sub-contract fell under specific categories of works contracts as per relevant notifications, aligning with the provisions of the main contract linked to the scheme. The applicant's contract for constructing houses met the criteria for the 6% tax rate specified in the notification, resolving the ambiguity regarding the applicable GST rate for the sub-contract. en-us Fri, 27 Sep 2019 00:00:00 +0530 Tue, 28 Jan 2020 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387533 The ruling determined that the sub-contract for constructing independent houses under the "Pradhan Mantri Awas Yojana" was eligible for a 6% tax rate for both CGST and KGST. The Authority found that the sub-contract fell under specific categories of works contracts as per relevant notifications, aligning with the provisions of the main contract linked to the scheme. The applicant's contract for constructing houses met the criteria for the 6% tax rate specified in the notification, resolving the ambiguity regarding the applicable GST rate for the sub-contract. Case-Laws GST Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387533