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TMI BlogFinal rate of GST @12% on Government Works ContractsX X X X Extracts X X X X X X X X Extracts X X X X ..... Final rate of GST @12% on Government Works Contracts X X X X Extracts X X X X X X X X Extracts X X X X ..... e for construction and works contracts are as follows: @18 Percent (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 completion certificate, where required, by the competent authority or after its first occupation, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) @18 Percent (ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. @12 Percent "(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the Government, a local authority or a Governmental authority 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 Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mains 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. @12 Percent (iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or any other original works pertaining to the "In-sit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u rehabilitation of existing slum dwellers using land as a resource through private participation" under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the "Beneficiary led individual house construction / enhancement" under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. @12 Percent (v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Allevia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the "Affordable Housing in Partnership" component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; (e) post-harvest storage infrastructure for agricultural produce inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. @18 Percent (vi) Construction services other than (i), (ii), (iii), (iv) and (v) above. Reply By ravi singh as = sir my question is about work contract Dated: 6-12-2017 Reply By ravi singh as = ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. is rcm applicable on labour charge in worck contract service 2. can i take input of raw material purchse for construction work as a work contractor 3 what is the rate of gst on work contract , on commercial hotel for other person Dated: 6-12-2017 Reply By NAVEEN CHHAPARWAL as = RESPECTED SIR, I RECEIVED WORK CONTRACT FOR WATER SUPPLY AND SEVERAGE TRATMENT PLANT FROM PWD DEPARTMENT. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WANT TO KNOW WHAT IS GST RATE APPLICABLE AND IF INPUT ITEM USED IN THIS CONTRACT CAN I TAKE INPUT ON SAME AND ALSO IF I RECEIVED CONTRACT FROM OTHER THEN GOVT. DEPT. WHAT IS GST RATE AND TRATMENT??
Dated: 18-2-2018 X X X X Extracts X X X X X X X X Extracts X X X X
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