https://www.taxtmi.com/article/detailed?id=10154 Concessional coverage under the Services Rate Notification requires both that the works contract services relate to specified irrigation works and that the supplier be the main contractor to government or a sub contractor to that main contractor. A sub sub contractor satisfies the works nature criterion but not the contractual relationship criterion, and therefore its services to a sub contractor do not qualify for the concessional entry and fall within the general taxable category under the services rate framework. en-us Fri, 31 Dec 2021 10:06:36 +0530 Fri, 31 Dec 2021 10:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10154 Concessional coverage under the Services Rate Notification requires both that the works contract services relate to specified irrigation works and that the supplier be the main contractor to government or a sub contractor to that main contractor. A sub sub contractor satisfies the works nature criterion but not the contractual relationship criterion, and therefore its services to a sub contractor do not qualify for the concessional entry and fall within the general taxable category under the services rate framework. Articles Goods and Services Tax - GST Fri, 31 Dec 2021 10:06:36 +0530 https://www.taxtmi.com/article/detailed?id=10154