We are providing services to railway and take sub contractor services.. such sub contractor charge 12 % GST for composite services. Our SAC Code 9954. My question is what is rate of GST Charge by sub contractor and GST rate charge by main contractor from railway..

Reply- GST rate is 12% on Composite supply of works contract supplied by way of construction, erection, commissioning, or installation of original works pertaining to railways, including monorail and metro under S.No.3(v) of Noti. No.11/2017-CT (Rate) Dated: 28.06.2017.

Rate of tax on above stated service provided by sub contractor to main contractor is 18%.