Classification of services - Rate of GST - Works Contract ...
GST
July 16, 2020
Classification of services - Rate of GST - Works Contract Service - construction service - As the purpose of the construction / building is meant for accommodating Small and Medium Enterprises (SMEs) and Startups, which are not other than for commerce, industry, or any other business or profession, the concessional rate of 12% is not available to the applicant.
View Source