AAAR : Upholds AAR; Allows 12% rate to sub-contractor providing works contract service pertaining to Railways

Maharashtra AAAR confirms AAR order, holds that sub-contractor providing works contract services to main contractor  pertaining to railway's original work is entitled to concessional GST rate of 12% under Sr. No. 3 of Notification No. 11/2017 as amended by Notification No. 1/2018; Notes that the assessee is providing works contract services to its main contractor who has entered into works contract agreement with the Railways and services performed by them including prop...