GST Rate for Earthwork-Dominant Contracts with Indian Railways Set at 12%, Applies to Main and Subcontractors.

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....Rate of GST - Works contract services involving predominantly earth work (that is, constituting more than 75per cent, of the value of the works contract) executed to Indian Railways (Central Government) by the Applicant is exigible to GST at 12% if the Applicant is providing the services either as a main contractor or as a sub-contractor to main contractor. - AAR....