GST percentage in Construction services

rate of GST 12 or 18 is purely based on the structure of contract for villa construction. generally industry norm is 12% on full value of agreement. no latest amendments
Prem
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As per Sl. No. 3(i) of Notification No. 11/2017-CT
(Rate) dated 28.06.2017 construction of residential complex
attracts GST @ 18% [CGST @ 9% and SGST @ 9%]

However, as the supply of service in relation to
construction of Flat/House/Complex also involves transfer of
“land/undivided share of land” which do not attract GST, the
value of such land/undivided share of land shall be deemed to be
1/3rd of the total amount charged for such supply, as provided in
Para 2 of the said Nfn. No:11/2017-CT ( R) dt: 28.06.2017.
This implies that GST on a Flat/House/Complex [for which a
part or total consideration is received prior to issue of a
completion/occupancy certificate or it‟s first occupancy,
whichever is earlier], shall be 2/3rd of the total consideration
charged for such supply (thus GST payable on a Flat/House/Complex would works out to be 12% of the total
consideration inclusive of the value of land/ undivided share of
land).

Thanks a lot 🙏🙏🙏