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Sub-contractor's Metro project services classified as "Works Contract" under CGST Act; 12% GST rate applies.
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....Classification of services - rate of tax - sub-contractor - composite supply of services - works contract provided by way of construction, erection, commissioning, or installation of original works pertaining to Metro - the applicant provided the works contracted and undertaken by them satisfies the definition of ‘Works Contract’ as defined in clause(119) of section 2 of the Central Goods and Services Tax Act, 2017. - Applicable rate of GST is 12% - AAR....