Classification of Service — The Applicant is engaged as a sub-contractor to the main Contractors who have been awarded the construction contracts pertaining to construction/widening of roads by the Government/ Government Entities such as NHAI. In some cases, the Applicant is also appointed as the main Contractor for carrying out the activity of construction, erection, commissioning, installation of bridges by the Government/ Government Entities. The Applicant sought advance ruling on the question as to what is the appropriate classification & applicable rate of GST to be discharged on supplies made by it as a sub-contractor to the main contractor who has been awarded the construction contracts pertaining to construction/widening of roads by the Government/ Government Entities such as NHAI. The Authority Ruled out that aforesaid services attract GST @ 12%. — S.P. Singla Constructions Pvt. Ltd., In Re.. [2019] 16 TAXLOK.COM 077 (AAR-Punjab)