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Composite supply of works contract is taxable @ 18%.

Works Contract — The applicant is a Government Department involved in transmission and distribution of electrical energy to the general public. The Applicant sought Ruling in respect of the GST rate applicable for various works/activity undertaken by the Chief Electrical Engineer, Goa. The Authority ruled out that the composite supply of works contract is taxable @ 18% (9% CGST & 9% SGST). — Chief Electrical Engineer, Goa, In Re… [2019] 14 TAXLOK.COM 097 (AAR-Goa)