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The sub-contract of construction of independent houses by the applicant under the main contract of construction of houses pertaining to the Pradhan Mantri Awas Yojana is taaxable at 12% GST.

Rate of Tax — The applicant is in the business of executing civil works contract. The work order for construction of houses under “Pradhan Mantri Awas Yojana” was awarded to Sri Chandrasena S.R. and the above work was given to him on sub-contract basis. The Applicant sought Advance ruling on the question that what is the GST rate applicable for sub-contract (works contract) for construction of independent residential units for weaker sections of society under “Pradhan Mantri Awas Yojana? The authority ruled out that the sub-contract of construction of independent houses by the applicant under the main contract of construction of houses pertaining to the Pradhan Mantri Awas Yojana is taxable at 12% GST. — Shimsha Infrastructures, In Re… [2019] 16 TAXLOK.COM 143 (AAR-Karnataka)

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