Sub-contractor for Aurangabad road project must apply 12% GST: 6% SGST and 6% CGST per contract terms.

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Full Text of the Document

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....Classification of services - Work Contract Services on Construction of Roads - Tax Rate to be charged by the sub-contractor to main contractor - In respect of Sub-Contract awarded to the applicant by the main contractor, to whom Aurangabad Municipal Corporation awarded the contract for Executing Work of construction of Concrete Roads in Aurangabad City, the rate to be charged is 6% SGST plus 6% CGST, total 2%, as discussed above. - AAR....