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GST: Where applicant has been engaged as a sub-contractor by main contractor, who has been awarded construction contract pertaining to construction/widening of roads for National Highways Authority of India, services provided by applicant fall under Sl. No. 3(iv) of Notification No. 11/2017-Central tax (Rate), dated 28-6-2017 and attract GST at rate of 12 per cent (CGST 6 per cent + SGST 6 per cent)