Hi Anshula , GST 0% Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.
GST -12% Construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly (the value of land is deemed to be one-third of the total amount charged for such supplies) GST -18% Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act GST -18% Construction services of single dwelling or multi dewlling or multi-storied residential buildings Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings.
Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings Construction Services of other buildings n.e.c Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.
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