Works Contract taxable at 12% with ITC for services provided by sub-contractor to contractor for NHAI

Supply of service by the Applicant falls under item 3(iv) under Heading 9954 – “Construction Services” of the amended provisions of the Notification No.11/2017- Central Tax (Rate) dated June 28, 2017 (“Services Rate Notification”) followed with the tax rate being applicable at 12%

Source: a2ztaxcorp.com