composite tax rate for gst infrastructure project


This query is : Resolved 

11 August 2017 What is the composite tax rate for GST Infrastructure project.

11 August 2017 infrastructure in the sense? construction

11 August 2017 No for railway project

11 August 2017 12% GST applicable as railway project is a Govt project.

11 August 2017 Yes, As Seetharaman sir said, 12% for contracts done for govt. with full itc

11 August 2017 Composition Tax can be availed only by Trader, Manufacturers and Restaurants

Service providers cannot avail composition scheme.

Works contract related to Immovable property is a service. Hence composition scheme cannot be availed


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