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In this instance the main contractor did not charge GST and the subcontractor did. The main contractor got a bit of a shock when the subbieâs invoice came with the agreed upon hourly rate but then added 10% for GST.I guess the lesson here is ânever assumeâ.n this instance the main contractor did not charge GST and the subcontractor did. The main contractor got a bit of a shock when the subbieâs invoice came with the agreed upon hourly rate but then added 10% for GST.
Let us try to understand this IGST mechanism step by step:-. 1. Dealer of the selling state will collect IGST from the purchaser on Interstate Transaction and the rate of IGST will be the combined rate of SGST and CGST, Say if the rate of SGST is 12% and CGST is 14% then the rate of IGST will be 26%.