Karnataka Authority of Advance Ruling
Shimsha Infrastructures
What is the GST rate applicable for sub-contract (works contract) for construction of independent residential units for weaker sections of society under “Pradhan Mantri Awas Yojana”. The rate of tax is 12% for works contract under Pradhan mantri Awas Yojana as per serial no. 3 of Notification No.1/2018- Central Tax (Rate) dated 25.01.2018. However, there is nothing specified on rate applicable for sub-contract for projects under “Pradhan Mantri Awas Yojana” in the subsequent amendment to the notification.
KAR/AAR/94/2019-20 dated 27.09.2019