https://www.taxtmi.com/forum/issue?id=120932 Works contract services supplied by a sub-contractor to a main contractor for road construction awarded by a public works department were described as ordinarily attracting GST at 12% during April 2022 to June 2022, where the principal supply qualified as eligible works contract service for public road construction and the subcontract formed an integral part of that project. The discussion linked the concessional treatment to the notification entries covering road, bridge and other public infrastructure works, and noted that the subcontractor rate generally followed the rate applicable to the main contractor when the underlying contract satisfied the prescribed conditions. en-us Wed, 27 May 2026 00:05:12 +0530 Thu, 28 May 2026 14:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120932 Works contract services supplied by a sub-contractor to a main contractor for road construction awarded by a public works department were described as ordinarily attracting GST at 12% during April 2022 to June 2022, where the principal supply qualified as eligible works contract service for public road construction and the subcontract formed an integral part of that project. The discussion linked the concessional treatment to the notification entries covering road, bridge and other public infrastructure works, and noted that the subcontractor rate generally followed the rate applicable to the main contractor when the underlying contract satisfied the prescribed conditions. Discussion-Forum GST Wed, 27 May 2026 00:05:12 +0530 https://www.taxtmi.com/forum/issue?id=120932