12% GST chargeable by Sub-Contractors to Main Contractor on Works Contract Services pertaining to Railways

The Authority for Advance Rulings (AAR), Maharashtra ruled that 12 percent Goods and Services Tax (GST) would be applicable to the services provided by sub-contractors to the main contractors in respect of Works Contract Services pertaining to Railways. The applicant, a sub-contractor to the main contractor who in turn are supplying WCS for original work pertaining to the Railways.…