Rate of tax under gst for execution of civil works contract

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 August 2017 I am a Works Contractor executing civil works to educational Institution weather my rate of GST is 12% or 18% and weather i can claim input tax on my inward supplies.

CA Suresh Jain

CA Suresh Jain (Expert)
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14 August 2017 18% for the following
(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, whichever is earlier.
ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017
(iii) construction services other than (i) and (ii) above.