Concessional 12% GST Rate Applies Uniformly to All Contractors in Railway Works Contracts, Regardless of Provider or Recipient Identity.

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....Rate of GST - The service provider and the service recipient are immaterial for the determination of beneficiary of this concessional rate of GST. That is, if the works contract services provided by the main contractor or sub-contractor are pertaining to the railways, the concessional rate of 12% GST is allowed....