Works Contract — The tax rate to be charged by the sub-contractor to the main contractor on Works Contract Services (WCS) pertaining to railways original works contract would be @ 6% of CGST and 6% of SGST, in the present case. The tax rate charged would be 12% in the present case. — Shree Construction, In Re… [2019] 08 TAXLOK.COM 094 (AAAR-Maharashtra)