https://www.taxtmi.com/forum/issue?id=117880 The document addresses whether the concessional 12% GST for road construction applies to contractors at all tiers. One position limits the concession to sub contractors who supply services to the government on behalf of the main contractor and excludes sub sub contractors. The competing position treats the rate entry as recipient neutral: the rate applies based on the nature of the work (road construction as a works contract) regardless of whether the supplier is a contractor, sub contractor, or further subcontracted party, raising practical billing and classification questions. en-us Wed, 30 Mar 2022 21:37:23 +0530 Thu, 23 Jan 2025 15:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117880 The document addresses whether the concessional 12% GST for road construction applies to contractors at all tiers. One position limits the concession to sub contractors who supply services to the government on behalf of the main contractor and excludes sub sub contractors. The competing position treats the rate entry as recipient neutral: the rate applies based on the nature of the work (road construction as a works contract) regardless of whether the supplier is a contractor, sub contractor, or further subcontracted party, raising practical billing and classification questions. Discussion-Forum GST Wed, 30 Mar 2022 21:37:23 +0530 https://www.taxtmi.com/forum/issue?id=117880