Gst on Construction of residential building

Are you builder/developer or only contractor?

What is nature of your services?

we are Civil contractor

1. 18% with ITC

2. No.

If builder, rate of Tax and ITC.?

we are only do the civil construction work not entire building construction.
please give detailed information.

1.Rate is @ 18%

2. If you charged @ 18% in billing, you ITC on materials & construction machineries avaliable, but refund is not allowed

as per notification no. 11/2017 Dt. 28th. June, 2017 as amended upto 27th July 2018.
GST @ 12% for a single residential unit otherwise than as a part of residential complex.
please explain.

GST @ 18%

Construction of complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate

Composite supply of works contract

GST @ 12%

Composite supply of Works contract to the Government, local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of:

Historical monument, archaeological site or remains of national importance

Canal, dam or other irrigation works

Pipeline conduit or plant for
o Water treatment
o Water supply
o Sewerage treatment/disposal

a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession

a structure meant predominantly for use as
o an educational
o a clinical
o an art or cultural establishment
o a residential complex predominantly meant for self-use or the use of their employees