1 Construction of a complex, building, civil structure or a part thereof, intended for sale to
a buyer, wholly or partly (the value of land is deemed to be one-third of the total amount
charged for such supplies) than 12% 2 Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act than 18%
The GST rate for government work contracts, for both central and state governments, was also cut to 12 per cent with input tax credit from the earlier decided rate of 18 per cent, Jaitley said