Rate of Tax — The Applicant is a Limited Company and undertakes works of supply and installation, testing and commissioning of automatic signaling equipment of Indoor and Outdoor, LV Gates for Alstom Systems Pvt Ltd. Basically the main contractors participate in the tender and get the work order from Railways. In turn the main contractor, places the orders on the applicant under bill to ship to model i.e. to execute the work of supply of goods or services or both for railways in the premises of Railways only.  The applicant states that as there is no clear wording about the applicability of reduced rate of tax to sub-contractors. Hence, sought advance ruling for the same. The Authority ruled out that the sub-contract work is liable to tax at 12% GST. — Quatro Rail Tech Solutions Limited, In Re… [2019] 16 TAXLOK.COM 164 (AAR-Karnataka)