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construction building tax rate?

ommahadev 7 (136 Points)

24 January 2019

pls confirm construction building tax rate

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 24 January 2019

12%..............................

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saurabh sawlani (2183 Points)
Replied 25 January 2019

Notification 11/2017-CT(R) - HSN 9954 read with para 2 makes construction activity liable at 12% where the building is sold prior to obtaining completion/clearance certificate. (18% with 1/3rd exemption).

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