18% GST Applied to Works Contract for Material Supply and Erection by Successful Bidder.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of supply - the applicant had awarded work to the successful bidder for Supply of Materials and Erection respectively. Therefore, the contract entered by the applicant is squarely falls under the works contract - the applicable rate of tax is 18% GST....