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Private contract - gst rate??

Libissa (Accountant) (319 Points)

06 May 2019

We are doing private contract building bishop house, chruch etcc. what is the GST rate 12% or 18%

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3 Replies

Pradeep Kumar (8 Points)
Replied 06 May 2019

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debora M (BUSINESS DEVELOPMENT MANAGER) (1697 Points)
Replied 06 May 2019

As per heading 9954 (Construction Services):

(i) Construction of a 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 the completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier, the CGST rate is 9% and SGST/UGST rate is 9%. For interstate supply, IGST rate is 18%.

(ii) Composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017, the CGST rate is 9% and the SGST / UGST rate is 9%. For interstate supply IGST rate is 18%.

(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to “Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity” by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, - (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal, the CGST rate is 6% and SGST/UGST rate is 6%. For interstate supply, IGST rate is 12%.