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Rate of tax on composite supply of works contract charged from main contractor by the sub-contractor.

Rate of Tax — The applicant undertook turnkey projects for supply, erection, testing, commissioning of transmission towers and terminals within the state of Karnataka and also outside the state. Further, the applicant entered into subcontract agreement with Principal Contractor for design, testing, commissioning of transmission of towers. The Applicant sought advance in respect of rate of tax applicable to the composite supply of works contract and applicability of GST. The Authority ruled out that the rate of tax applicable to the composite supply of works contract undertaken by the applicant is to be charged at 18%. — P.S. Electricals, In Re… [2019] 16 TAXLOK.COM 175 (AAR-Karnataka)