M/s SKS INFRA PROJECTS, Flat no. 994, Block 24, Maharana Pratap Marg, Pachyawala, Near Vaishali Nagar, JAIPUR-302034, RAJASTHAN

Whether if a Contractor who is covered under Clause 3A of the Notification No. 02/2018-Central Tax (Rate) dated 25.01.2018 and whose composite supply of goods and services attracts 'NIL' rate of duty, assigns/sub-lets the said contracted work to a sub-contractor in accordance with the terms and conditions of the contract, whether the same rate of duty i.e. NIL shall also be applicable to the said sub-contractor as he is performing the same functions/providing composite supply of goods and services as that of the contractor and providing such composite supply of goods and services for the Central Government, State Government or Union Territory or Local Authority or a Government Authority or a Government Entity only.