Maharashtra Authority for Advance Ruling 11 July 2018, NO.GST-ARA-09/2018-19/B-65 Mumbai (1. What Tax rate to be charged by the sub-contractor to main contractor on Works Contract Services ( WCS) pertaining to railways original works contract?2. Whether to charge tax rate of 12% GST or 18%)

MAHARASHTRAAUTHORITYFORADVANCE RULING (constituted under section 96 of the Maharashtra Goods and Services Tax Act, 2017) BEFQRE THE BENCHOE (1) Shri B. V. Borhade, Joint Commissioner of State Tax (2) Shri Pankaj Kumar , Joint Commissioner of Central Tax PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present