construction of temple

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What are the GST implications for the construction activity of temple? please guide..
Replies (3)

No outward taxable supply. so no need of GST registration. Only input GST  paid over construction material/labour/contract should be capitalized under construction cost.

Thank you mam for your reply, actually here I am asking from the point of view of contractor who provide service of construction of a temple? Please guide me in this regard..

Yes, He can claim ITC, against 18% GST charges.


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