pritesh
(CA Final student)
(7101 Points)
Replied 27 December 2018
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