Borewell digging liable for Gst at what rate of tax to govt. and private works

Reply— 

Composite supply of works contract involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity only attracts 5% GST and where recipient is a private entity, rate will be 18%.

Individual supply of service by way of digging of earth & transportation of sand attracts @18% GST.