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what is rate of gst on earthwork done for government?

what is rate of gst on earthwork done for government?

GST rate is 5% on Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly Earth work (that is, constituting more than 75per 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. Refer notification number 11/2017-CT(Rate) dated 28.06.2017 S.No. 3(vii)

Posted Date: Jul 06, 2019
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