PROFESSIONAL
1777 Points
Joined September 2017
There are three types of civil constructions:
1. Civil Construction through Works Contract
2. Civil Construction intended for sale or not, before completion certificate
3. Civil Construction through engaging labour contract only
All the civil construction services are classifiable under chapter heading 9954.
The general rate of GST in the case of supply of Works Contract service is 18%. However, when the same is supplied to Govt. there is different rate depending on the type/descripttion of WC being supplied. Civil Construction for sale or otherwise before issuance of completion certificate attracts 12% GST. There is no tax on supply of pure labour service.