1. In view of the description of the work order of the Central Railway Department carried out by the tax payer, whether the Notification No. 31/2017-C. T. (Rate) dated 13.10.2017, in respect of composite supply of works contract the GST Rate @ 5% i.e. 2.50% CGST, 2.50% SGST as per sub clause (Vii) of the clause 119 of Section 2 of the CGST Act 2017 is applicable to the Tax Payer.?
2. What will be the GST Rate applicable to the tax payer as per attached work order?
States/UT
Order No. & Date
GST-ARA- 75 /2020-21/B-40 Mumbai dated 31.03.2022
Order date
31-03-22
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Category
97 (2) (b)
Year
